Which of the following assertions concerning misappropriation of asset is inaccurate?

(a) Misstatements arising from misappropriation of assets involve the theft of an entity’s assets

(b) Misappropriation of assets can be accomplished in various ways, including embezzling receipts, stealing assets, or causing an entity to pay for goods or services that have not been received

(c) Misappropriation of assets may be accompanied by false or misleading records or documents, possibly created by circumventing controls

(d) Misstatements arising from misappropriation of assets always involve the theft of an entity’s assets