Required information Ch13 Errors vs. Fraud In Property, Plant, and Equlpment [LO13-4, LO13-5, LO13-6] Errors vs. Fraud in Property. Plant, and Equipment Read the overvew below and complete the activitles that follow. Misstatements can be of two types. The first type, an error, is deemed to be unintentional. The second type, fraud, is deemed to be an Intentional act. CONCEPT REVIEW: Auditors have the responsibility to plan and perform an audit to obtain reasonable assurance about whether the financlal statements are free of materlal misstatement. Misstatement is classified as elther unintentional (error) or Intentional (fraud). There are specific examples of these within the audits of property, plant, and equipment. Part 1 - Drag and Drop Read the potential misstatements for Property, Plant, and Equipment and indicate whether each is an error or fraud by dragging and dropping it under the appropriate heading