American Institute of Certified Public Accountants (AICPA) published the Statement on Auditing Standards (SAS) warning practitioners of the fraud triangle. It is (1) Incentives or pressures that can lead to fraudulent activities; (2) Opportunities to commit fraud exists; and (3) Individuals are able to rationalize their behavior, in relation to accounting games.
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12/12/2017 02:45:37 am
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12/12/2017 08:34:10 am
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