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1. What characteristics must be presented for an act to be considered fraudulent? Give an example to support your answer. 2. Describe some of the

1. What characteristics must be presented for an act to be considered fraudulent? Give an example to support your answer.

2. Describe some of the most frequent fraudulent financial reporting schemes.

3. Explain the impact of SAS No. 99 on auditors' responsibilities.

4. Describe four ways companies can reduce losses from fraud.

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