Block 1 - Auditor and Fraud Flashcards
1
Q
Management responsibilities
A
2
Q
Auditor responsbilities
A
3
Q
Earnings management
A
4
Q
Window dressing
A
5
Q
Massaging the figures
A
6
Q
Fraudulent financial reporting
A
7
Q
Creative accounting
A
8
Q
Management bias
A
9
Q
Reward/bonus
A
10
Q
Deliberate misstatement
A
11
Q
Deliberate omission
A
12
Q
Transaction
A
13
Q
Disclosure
A
14
Q
Accounting records
A
15
Q
Intentional breach of accounting standards
A