Requirement Classify each of the six factors into one of these fraud conditions: incentives/pressures, opportunities, or attitudes/rationalization

Requirement Classify each Of the six factors into one of those fraud conditions: incentives/pressures. opportunities. or attitudes/rationalizathn. 3. 4. 5. 6. Management has a Strong interest in employing inappropriate means to minimize repotted earnings for tax-motivated reasons, Assets and revenues are based on significant estimates that subjective judgments and that are hard to The company is marginally able to rneet exchange listing and debt covenant requirements. Significant operations are located and conducted across international borders in jurisdictions where (iffering business environments and cultures exist There are recurring attempts by management to justify marginal or inappropriate accounbng or inappropriate accounting on the basis of materiality. The canpanfs financial pedormance is threatened by a high degree of competition and market Fraud condition Incentives/pressures Opportunities Attitudes/rationalization