Errors include: (i) Mathematical mistakes, (ii) Mistakes in applying accounting policies, (iii) Oversight or misinterpretations of facts, (iv) Fraud (v) Changes in Provisions for bad debts.

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Errors include: (i) Mathematical mistakes, (ii) Mistakes in applying accounting policies, (iii) Oversight or misinterpretations of facts, (iv) Fraud (v) Changes in Provisions for bad debts.