double check please

in comparing management fraud with employee fraud the auditor's risk of failing to discover the fraud is greater for management fraud because the auditor has greater responsibility for detecting fraud than errors and managers are inherently more deceptive than employees. B greater for employee fraud because of the larger number of employees in the organization and accordingly the greater possibility of committing employee fraud. smaller for employee fraud because of inability to override existing internal controls. D smaller for management fraud because of the lower crime rate among management and the resulting illegal acts. Which of the following statements is true about fraudulent financial reporting? It causes harm to the stockholders of the company by depriving them of the resources and their availability to rightful (A owners. B It causes harm to both the users of the financial statements that are misstated and the stockholders of the company since the misappropriation usually involves material amounts. It harms the users of the financial statements by providing them with incorrect financial data especially those related to the company's assets for their decision making. It is generally committed by company employees or management intentionally and represents a fraud rather than an error