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Which of the following is the Fraud Tree of Financial Statement? A. Understate Revenues, Improper Disclosures ad Overstate Expenses B. Understate Expenses, Theft of Cash

Which of the following is the Fraud Tree of Financial Statement?

A.

Understate Revenues, Improper Disclosures ad Overstate Expenses

B.

Understate Expenses, Theft of Cash and Billing Schemes

C.

Understate Assets, Improper Cash Counting and Skimming

D.

Shell Company, Refunds and Misuse of assets

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