迎来周末啦，各位学员在做完3月22日的USCPA考点解析后可以开开心心玩一场哦！不要辜负了大好时光，更不能辜负USCPA考试哟！
　　审计中舞弊行为的种类及特点
　　a. Fraudulent financial reporting
　　b. Misappropriation of assets
　　c. Incentives, opportunity and rationalization are three prerequisites.
　　Instructor’s tips: Fraudulent financial reporting involves intentional misstatements or omissions of amounts or disclosures in the financial statements that are designed to deceive financial statement users. Be aware of the fact that it is intentional.