The excess credits (or debits) on the income statement are used to decrease (or increase) the equity account.
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?
Conflict of interest cases are more easily prevented than detected.
By what accountant means that the financial figures presented by the company are at least as much as reflected in the statements, if not more.
__________ is required if and when officers, executives or other persons in trusted positions become subjects of a criminal indictment.