of the five major classif ment Timing diffences 4. Which of the following is not one of the financial statement fraud? A. Fictitious revenues B. Improper disclosures C. Concealed liabilities D. Channel stuffing I proper casset Which of the following is not a fictitious revenues A. Matching expenses to revenues B. Premature revenue recognition C. Conditional sales de D. Channel stuffing timingy doblear the 6. Given the four criteria necessary for a sale to be complete following is not one of those conditions? A. Delivery has occurred or services rendered. B. Cash has been collected. C. The sales price is fixed or determinable. D. Documentation exists that can serve as evidence of a sale. to be complete, which of te 7. Of the following, choose the one that depicts a situation where liabilita and expenses are manipulated to make a company appear more prode A. Liabilities are capitalized to increase revenues B. Adelphia Communications fraud Nabilities 195 Chapter 7 All multiple 4- 7 please, choice thanks questions Continue Module 5: Det 1 c. Failure to record employee payroll earned but not paid as of period end D. Failure to record warranty costs when the facts suggest that disclosure is more appropriate accounting treatment & Related to financial reporting disclosures, even when reported, which of the following still requires careful examination by the antifraud- professional? A. Omitted liability disclosures B. Related party transactions C. Accounting changes D. Management fraud Chapter 7