All of the following are indicators of financial statement fraud EXCEPT: a. Companies with unrealistically large growth

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Question:

All of the following are indicators of financial statement fraud EXCEPT:
a. Companies with unrealistically large growth in assets, revenues or profits.
b. Companies with a principal who has been involved in a bankruptcy.
c. Companies whose success depends on a special tax loophole or tax avoidance scheme.
d. Companies that report contingent liabilities that have the potential to create a loss.