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The fraudster intentionally misstates or omits financial statement amounts or

disclosures to deceive users of the financial statements

Typically involve:

Falsifying, altering, or manipulating financial records, supporting

documents, or business transactions

Recording fictitious transactions or transactions that lack economic substance


Intentionally omitting or misrepresenting information about
transactions or events
Intentionally misapplying generally accepted accounting principles (GAAP)