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What statements are key targets for this manipulation, and what accounts found in the statements are the main focus?Discuss

Discuss the misrepresentation of financial information to the public, and answer the following questions:

What statements are key targets for this manipulation, and what accounts found in the statements are the main focus?
How can this fraudulent information be detected? What are the steps to prevent these actions?
What is the importance of SOX section Discuss 404 to help with preventing fraud and fraudulent financial reporting?

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