In __________, the financial statements are intentionally misleading
Illegal act
Fraud
Misappropriation
Stealing
Errors
__________ is another term for misappropriation of assets.
Error
Overstatement
Unintentional
Understatement
Fraud
Financial statements can be misstated due to errors, __________, or noncompliance with laws or regulations.
Changing in accounting
Fraud
Changing in auditing regulations
Personal preference
What is the required documentation for identified risk factors?