Accounting Fraud. Accounting fraud is a deliberate manipulation of accounting records in order to make a company's financial performance or condition seem better than it actually is.ccounting Fraud. Accounting fraud is a deliberate manipulation of accounting records in order to make a company's financial performance or condition seem better than it actually is.
However, flying fast in level flight takes much more effort. A relative of the common swift, the white-throated needletail, also known as the needle-tailed swift or spine-tailed swift (Hirundapus caudacutus) is commonly reported as the fastest bird in level flight. Please turn on JavaScript. Media requires JavaScript to play.
The wandering albatross (Diomedea exulans) is an oceanic bird that flies low over the sea's surface, scooping up prey such as squid, fish, and other marine animals. The wandering albatross, a name that aptly describes it's long travels, is well-adapted to lengthy, continous flight.