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美國CPA考點解析：Types of fraud
審計中舞弊行為的種類及特點
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.
【我要糾錯】 責任編輯：小敏
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