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美国CPA考点解析：Types of fraud
审计中舞弊行为的种类及特点
a. Fraudulent financial reporting
b. Misappropriation of assets
c. Incentives, opportunity and rationalization are three prerequisites.
Instructor’s tips: Fraudulent financial reporting involves intentional misstatements or omissions of amounts or disclosures in the financial statements that are designed to deceive financial statement users. Be aware of the fact that it is intentional.
【我要纠错】 责任编辑：小敏
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