The primary factor that distinguishes errors
from fraud is
a. Whether the misstatement is perpetrated
by an employee or by a member of
management
b. Whether the underlying cause of
misstatement is intentional or
unintentional.
c. Whether the misstatement is concealed.
d. Whether the underlying cause of
misstatement relates to misapplication of
accounting principles or to clerical
processing
from fraud is
a. Whether the misstatement is perpetrated
by an employee or by a member of
management
b. Whether the underlying cause of
misstatement is intentional or
unintentional.
c. Whether the misstatement is concealed.
d. Whether the underlying cause of
misstatement relates to misapplication of
accounting principles or to clerical
processing