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The intentional, deliberate misstatement, or omission of material facts or accounting data that is misleading and, when considered with all the information made available, that would cause the reader to change or alter his or her judgment or decision is defined by the Association of Certified Fraud Examiners as:

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Answer:

Financial statement fraud

Step-by-step explanation:

Financial statement fraud - it is referred to as the alternations in financial statements that are induced by the company's itself The main reason behind alternation in the financial statements is due to the mislead people dealing with finance and developed the false picture of the company's financial information.

some ways through which financial statement fraud can be done are

- by making false entries

- altering the finance statement by changing the data value

- inducing false information

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