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When conducting his review of events after the year-end, the auditor will pay due attention to the possibility of 'window dressing' in respect of the financial statements. What is usually the motive of management when resorting to window dressing? A. To overstate expenses by including invalid personal expenditure. B. To alter the appearance of the statement of financial position, often to improve the apparent liquidity of the enterprise. C. To introduce fictitious tangible assets to overstate the capital employed. D. To understate sales and hence reduce taxable profit. |