15 Warning Signs of Financial Statement Fraud according to COA’s Financial Audit Manual
What is financial statements fraud? According to Scott Beaver, financial statement fraud is the deliberate misrepresentation of a company’s financial statements, whether through omission or exaggeration, to create a more positive impression of the company’s financial position, performance and cash flow. When it comes to financial statement fraud, most cases involve intentionally misrepresenting accounting such […]
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