The chapters in "Financial Shenanigans" and the video lecture provide examples of ways that a manager might manipulate expenses or shift expenses from one period to another. Choose one of the manipulation or shifting techniques and discuss ways that you as an auditor or fraud investigator might look for and hopefully discover the manipulation. Earlier in the course we discussed ways to analyze financial statements and the book "Shenanigans" provides some red flags. You can use either one or both of these in your discussion.