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Detecting Financial Statement Fraud: 1) In the context of financial statements, what is a horizontal analysis? 2) In the context of financial statements, what is

Detecting Financial Statement Fraud:

1) In the context of financial statements, what is a horizontal analysis?

2) In the context of financial statements, what is a vertical analysis?

3) What are different categories of financial ratios?

4) What is Benfords Law?

5) What is the Beneish Model?

6) In how far are the techniques listed above useful for forensic accountants?

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