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The intentional dissemination of misstatements (disinformation) is commonly termed as deception or lying, while unintentional inaccuracies may arise from misconceptions, misinformation, or mistakes. Although the word fallacy is sometimes used as a synonym for false statement, that is not how the word is used in most formal contexts.
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SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
A false accusation is a claim or allegation of wrongdoing that is untrue and/or otherwise unsupported by facts. [1] False accusations are also known as groundless accusations, unfounded accusations, false allegations, false claims or unsubstantiated allegations.
This term was adopted by the Supreme Court in its landmark 1964 ruling in New York Times Co. v. Sullivan, [2] in which the Warren Court held that: . The constitutional guarantees require, we think, a Federal rule that prohibits a public official from recovering damages for a defamatory falsehood relating to his official conduct unless he proves that the statement was made with 'actual malice ...
The concept of materiality is applied by the auditor both in planning and performing the audit, and in evaluating the effect of identified misstatements on the audit and of uncorrected misstatements, if any, on the financial statements and in forming the opinion in the auditor’s report. [11]
Statements causing such concern are marked with the tags [disputed – discuss] or [dubious – discuss]. An editor can insert such a warning by using the templates {{Disputed inline}} or {}. Several factors can prompt concerns about the accuracy of a statement, including: Implausible information, without providing adequate references;