If a Fraudster Manipulates the Assumptions Used to Calculate Depreciation

question 9

Multiple Choice

If a fraudster manipulates the assumptions used to calculate depreciation charges in order to increase earnings to a desired figure, which general method of financial statement fraud is the fraudster using?

• A) Going outside the accounting system
• B) Beating the accounting system
• C) Going around the accounting system
• D) Playing the accounting system

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Definitions:

Consciousness

The condition or characteristic of being conscious or cognizant of an external object or something internal to oneself.

Continuous Stream

An unbroken flow or sequence of content or information, often used in context to streaming media online.

Psychodynamic Theory

A psychological perspective that focuses on unconscious processes and childhood experiences in shaping behavior and personality.

Freud

Sigmund Freud, a neurologist from Austria and the pioneer of psychoanalysis, employed dialogue as a technique to address mental disorders.