54. According to the famous speech by Arthur Levitt titled "The Numbers Game an illusion played by some companies is to use unrealistic assumptions to estimate fiabilities for items such as sales returns, loan losses, warranty costs, accruals. They can also include bad debt estimates or litigation costs that can be reversed in another period. This accounting gimmick is termed a. Revenue recognition b. Cookie jar reserves c. Materiality d. Big bath e. R&D manipulation 55. Organizations that have experienced fraud or abuse often devise an entity action plan to corrector prevent the practice from happening again. deficiencies to minimize future weaknesses and ensure proper segregation of duties is termed: a. Remediation b. Concealment This appropriate action to self-correct their material c. Rationalization d. Convertibility 56. SAS NO Consideration of Fraud in a Financial Statement Audit makes it the auditor's responsibility to conduct a fraud risk assessment, and consider fraud, but not necessarily outright searching for fraud. a, 302 b. 404 C. 5 d. 99 wellneti innuv and word count