Question

------ Refer to fraudulent manipulation or falsification of accounts. ​

Answer 1

Explanation:

Accounting fraud is the intentional manipulation of financial statements to create a false appearance of corporate financial health. ... A company can falsify its financial statements by overstating its revenue, not recording expenses, and misstating assets and liabilities.

Answer 2

Manipulation or falsification of accounts refer to fraudulent manipulation or falsification of accounts.

• By accounting manipulation or falsification, we imply that the accounts are made in such a way that they show more or less profit, or even a loss when there is none.
• This form of deception is tough to detect.
• Directors or managers are usually the ones who commit it with specific objects.