The Primary Factor That Distinguishes Error from Fraud Is

Multiple Choice

The primary factor that distinguishes error from fraud is:

A) whether the underlying cause of misstatement relates to the misapplication of accounting principles or to clerical processing.
B) whether the misstatement is perpetrated by an employee or by a member of management.
C) whether the underlying cause of a misstatement is intentional or unintentional.
D) whether the misstatement is concealed.