Fraud is an act by any person to conceal the truth, deceive and obtain illegal advantage. a. Honest O b. Unintentional C. Intentional O d. True and fair Question 28 Not yet answered Marked out of 1.00 P Flag question The audit report should be dated: a. Earlier than the date the audit examination has started b. Not earlier than the date on which the accounts were approved by management O c. Earlier than the date the audit evidence was checked d. Earlier than the date of the completion of audit work