Posted: September 13th, 2017

The Fraud Triangle and PCAOB AS12,

The Fraud Triangle and PCAOB AS12,

1.    Background information on the person/company.

2.    What was the accounting fraud or misstatement?

3.    Who were the perpetrators of the fraudulent financial reporting and/or
misappropriation of assets? What were their legal ramifications?

4.    Using the discussion in The Fraud Triangle and PCAOB AS12,
? Identify specific incentives/pressures that increased the likelihood of the fraud or misappropriation
? Identify the opportunities that were exploited to perpetrate the fraud or misappropriation

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