Financial statement fraud can be classified into two categories Fraudulent financial reporting and select the type of fraud described from the list Numerous office equipment leases have been signed during Misappropriation of assets the current year with the company owned by the CEO's sister B Fraudulent financial reporting B.-An entity has indicated to its auditors that the audit needs to be completed within a one-week timeframe, which the auditor feels is unreasonable. During the current year, an entity obtained a loan from First National Ban. The CEO has personally guaranteed this loan. AAn entity announced early in the current year that it would no longer be paying end of year bonuses to its staff B In an effort to increase the company's visibility before they go public, an entity has issued various press relea ces projecting significant earnings growth for the cu ear An entity's accounting staff does not perform ba reconciliations of a timely basis. An entity's corporate procedures manual indicates that all checks over $1,000 require two signatures but the CEO has repeatedly overridden his policy. 4Acnti dos nor ppemontr t controls. An entity recently installed an alarm system to protect its offices. All company employees have been given access to the alarm code, to facilitate flexible hours of work An entity's Board of Directors is controlled by the majority stockholder who also acts as chief executive officer B. v