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　　Topic: risk factor
　　Content:
　　考的是risk factor,问出现的一些情况是属于attitude/incentive /opportunity, 是fraudulent F/S 还是misappropriation
　　考点解析：
　　Misappropriation of assets:
　　incentive and pressure: Known or anticipated future employee layoffs opportunities: Large amounts of cash on hand or processed
　　rationale: Behavior indicating displeasure or dissatisfaction with the entity or its treatment of the employee
　　Fraudulent financial statement:
　　incentive and pressure: High degree of competition or market saturation, accompanied by declining margins
　　opportunities: High degree of competition or market saturation, accompanied by declining margins
　　rationale: Excessive interest by management in maintaining or increasing the entity's stock price or earnings trend.
　　Sample Question：
　　Which of the following is an example of fraudulent financial reporting?
　　A. Company management improperly records as revenue the proceeds of a loan.
　　B. The treasurer diverts customer payments to his personal use, concealing his actions by debiting an expense account, thus overstating expenses.
　　C. An employee steals inventory and the "shrinkage" is recorded in cost of goods sold.
　　D. An employee bills his company for products not received, using the name of a fictitious supplier.