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L1 33 Financial Repo Red Flags and warnings > Practice > Flashcards

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L1 33 Financial Repo Red Flags and warnings (5 decks)

A describe incentives that might induce a company’s executives to manage reported earnings, financial positions, and cash flows;

B describe activities that will result in a low quality of earnings;

C describe the three conditions that are generally present when fraud occurs, including the risk factors related to these conditions;

D describe common accounting warning signs and methods for detecting each.

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