ways in which fraudulent financial reporting may be carried out in an organisation

Fraudulent financial reporting may be accomplished the following:

  • Manipulation, falsification, or alteration of accounting records or supporting documents from which financial statements are prepared
  • Misrepresentation in or intentional omission from the financial statements of events, transactions, or other significant information
  • Intentional misapplication of accounting principles relating to amounts, classification, manner of presentation, or disclosure
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