Analyse each of the following situation and identify whether it is an error or fraud. Give logical reason to support your answer. a. The detail investigation during an audit has identified the financial report has not mentioned 15,00,000 BDT of Accounts payable. This amount is due to pay as the company has purchased large inventories on account from three different suppliers. Rather this amount has been entered under Account receivable. b. Lisa works as a data entry officer, and this is the first job in her life. After 6 months of her joining, she was assigned to attend 3 days training. During the audit report it has been identified that she has not entered few cash transactions, which took place during her training period. As she was not aware about all the rules & regulation, she thought someone else might have completed the recording during her absence. Later investigation identified the gap. C. The detail investigation during an audit has identified the financial report has mentioned 10,500 BDT of accounts payable on 15 July. The actual amount was 10,050 BDT. d. Mr. Rafi is an accountant at Sabinco firm. The office has allocation of 10,000 BDT for online advertisement. The firm has very weak internal control system and Rafi is aware about it. He has used only 3,000 BDT for online advertisement but claimed 10,000 BDT every month from the office. The firm is unaware about this issue