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Saved ent Described below are potential financial statement misstatements that are encountered by auditors. a. Inventory is understated because warehouse personnel overlooked several racks of parts in taking the physical inventory. b. Inventory is overstated because warehouse personnel included inventory items received subsequent to year-end while recording the purchase in the subsequent year to hide inventory shortages. c. Inventory is overstated because management instructed computer personnel to make changes in the file used to price inventories. Required: For each misstatement, identify whether the misstatement results from error or fraud. Misstatement Error or Fraud