An Auditor Discovers That the Company's Bookkeeper Unintentionally Made a Mistake

question 68

Multiple Choice

An auditor discovers that the company's bookkeeper unintentionally made a mistake in calculating the amount of the quarterly sales. This is an example of

• A) employee fraud.
• B) an error.
• C) misappropriation of assets.
• D) a defalcation.

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Definitions:

Drowning

The process of experiencing respiratory impairment from submersion/immersion in liquid, which can be fatal.

Unintentional Death

Fatal accidents or deaths that occur without the intention of causing harm or death, such as from accidents or negligence.

Reported Cases

Incidents or situations that have been formally recorded or disclosed, often in the context of healthcare, law, or research.

Substantiated Cases

Instances in which allegations (usually regarding abuse or neglect) have been investigated and verified by the appropriate authorities.