Documents Ch 11 Fraud.ppt

1. Fraud Auditing Chapter 11 2. Types of Fraud Fraudulent financial reporting Misappropriation of assets 3. The Fraud Triangle Incentives/Pressures Opportunities Attitudes/Rationalization…

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1. Fraud Auditing Chapter 11 2. Learning Objective 1 Define fraud and distinguish between fraudulent financial reporting and misappropriation of assets. 3. Types of Fraud…