summarize the below PCOB Standard and give examples as to when this would occur. Thank You.

Misstatements arising from fraudulent financial reporting are intentional misstatements or omissions of amounts or disclosures in financial statements designed to deceive financial statement users where the effect causes the financial statements not to be presented, in all material respects, in conformity with generally accepted accounting principles (GAAP). Fraudulent financial reporting may be accomplished by the following:

• Manipulation, falsification, or alteration of accounting records or supporting documents from which financial statements are prepared
• Misrepresentation in or intentional omission from the financial statements of events, transactions, or other significant information
• Intentional misapplication of accounting principles relating to amounts, classification, manner of presentation, or disclosure