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What is creative accounting? How does it work to deceive and mislead? Does the receipt of cash by borrower X Inc. from a loan affect

What is creative accounting? How does it work to deceive and mislead? Does the receipt of cash by borrower X Inc. from a loan affect the "bottom line"? Does the payment of cash by X Inc. against the loan affect the "bottom line"? Explain. How would you use financial statements to identify fraud risk?

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