Q25- Principles Of Auditing (ICAN ATSWA Sept 2021 Insight)

                        

Question 25:

Which of the following is NOT considered a fraud?  

A. Recording of transactions without substance 

B. Misappropriation of assets or theft 

C. Misinterpretation of accounting policies 

D. Manipulation or alteration of records 

E. Omission of transactions from records  

The correct answer is (C)

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