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Free CFEX Exam Braindumps
Certified Fraud Examiner (CFEX) Questions 77–81 (page: 17)

Updated On: 9-Feb-2026
Page 17 of 33
PDF with 162 Questions

The principle behind full disclosure is:

  1. Any material deviation from GAAP must be explained to the reader of the financial information.
  2. Any material deviation from SAS must be explained to the writer oh the financial information.
  3. Any material deviation from GAAP must be explained to writer of the financial information.
  4. None of above

Answer(s): A



Which of the following factors is NOT included in most financial statement schemes?

  1. Fictitious revenues
  2. Persuasive Evidence
  3. Concealed liabilities and expenses
  4. Improper asset valuations

Answer(s): B



How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?

  1. One
  2. At least two
  3. More than two
  4. None of above

Answer(s): A



__________ revenues involve the recording sales of goods or services hat did not occur.

  1. Fictitious or fabricated revenues
  2. Financial revenues
  3. Red flag revenues
  4. Concealed revenues

Answer(s): A



Revenue is recognized when it is:

  1. Realized and Earned
  2. Fictitious and Earned
  3. Realized and Evidenced
  4. All of the above

Answer(s): A



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