All of the Following Represent an Increased Opportunity for Management

question 49

Multiple Choice

All of the following represent an increased opportunity for management to commit fraud except:

• A) Significant related party transactions.
• B) The auditor's relationship with management is strained.
• C) Management is dominated by a single person.
• D) The financial statements include highly subjective estimates.

---

Definitions:

Intellectual Disability

A condition characterized by significant limitations in both intellectual functioning and adaptive behavior, which covers a range of everyday social and practical skills.

Dyslexia

A learning disorder characterized by difficulties with accurate and/or fluent word recognition and by poor spelling and decoding abilities.

Gifted Children

Children who demonstrate outstanding levels of aptitude or competence in one or more domains, significantly beyond their age peers.

Acceleration

The process of increasing the speed or rate of something.