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32. Which of the following is a factor that relates to attitudes or rationalization to commit fraudulent financial reporting? A) Significant accounting estimates involving subjective
32. Which of the following is a factor that relates to attitudes or rationalization to commit fraudulent financial reporting? A) Significant accounting estimates involving subjective judgments. B) Excessive pressure for management to meet debt repayment requirements. C) Management's practice of making overly aggressive forecasts. D) High turnover of accounting, internal audit and information technology staff
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