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(a) What is the difference between Actual Fraud and Constructive Fraud? In which fraud would scienter play a role, and why? (b) List and briefly
(a) What is the difference between Actual Fraud and Constructive Fraud? In which fraud would scienter play a role, and why? (b) List and briefly explain two basic categories of financial statement fraud. (c) In one paragraph, please explain what is the Association of Certified Fraud Examiners (ACFE)? (d) In one paragraph, please explain the three components of the FRAUD TRIANGLE
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