Match the Scenario to the term (Not all terms have matching scenarios and terms may be reused in other scenarios):

Scenarios:

1. Omissions of amounts or disclosures is considered a(n)_____.

2. In _____, the financial statements are intentionally misleading.

3. _____ is another term for misappropriation of assets.

4. Mistakes in data processing can easily result in _____.

5. Financial statements can be misstated due to errors, _____, or noncompliance with laws or regulations.

Terms:

A. Error

B. Fraud

C. Illegal Act

D. Misappropriation

E. Stealing

F. Overstatement

G. Understatement

H. Unintentional

I. Changes in accounting regulations

J. Changes in auditing regulations