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In Chapter 6, Schilit discusses 4 techniques to shift current expenses to a later period as a way to manipulate earnings.

In Chapter 6, Schilit discusses 4 techniques to shift current expenses to a later period as a way to manipulate earnings.

In your opinion which of these 4 techniques would be the most difficult for the auditor to detect during the audit. Why do you think it would be the most difficult to detect?

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