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Unformatted text preview: 11-4 (1) Incentives/Pressures; (2) Opportunities; (3) Attitudes/Rationalization. 11-11The "tone at the top"is made by Management and the board of directors The reason why it is important for management to behave with honesty and integrity is that this reinforces the importance of these values to employees throughout the organization. 11-15(1) recording of fictitious revenue; (2) premature revenue recognition including techniques such as bill-and-hold sales and channel stuffing; (3) (3) manipulation of adjustments to revenue such as sales returns and allowance and other contra accounts. 11-18Three examples of verbal cues are frequent rephrasing of the question, such as “well” or “to tell the truth,” Three examples of nonverbal cues by the individual are creating physical barriers by blocking their mouth, leaning away from the auditor, and signs of stress such as sweating or fidgeting....
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- Spring '11
- Nonverbal Communication, Accountant