Management Fraud Generally Refers To

question 15

Multiple Choice

Management fraud generally refers to:

• A)unintentional mistakes.
• B)noncompliance.
• C)intentional distortions of financial statements.
• D)violations of GAAS.

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Definitions:

Three-Month Moving Average

An average calculation that updates by incorporating the most recent three months' data and dropping the oldest month in each new calculation.

Linear Regression

A statistical method for modeling the relationship between a dependent variable and one or more independent variables.

Associative Variables

Factors in statistical analysis that are linked or related in such a way that their values change together in a predictable pattern.

Mathematical Models

Abstractions and representations of real-world systems through mathematical expressions to predict and analyze their behavior.