审计学：一种整合方法-阿伦斯-英文版-第12版-课后答案--Chapter-11-Solutions-Manual.docVIP

PAGE 11- PAGE 1 SEQ CHAPTER \h \r 1Chapter 11 Fraud Auditing Review Questions 11-1 Fraudulent financial reporting is an intentional misstatement or omission of amounts or disclosures with the intent to deceive users. Two examples of fraudulent financial reporting are accelerating the timing of recording sales revenue to increased reported sales and earnings, and recording expenses as fixed assets to increase earnings. 11-2 Misappropriation of assets is fraud that involves theft of an entity’s assets. Two examples are an accounts payable clerk issuing payments to a fictitious company contro