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.
Frigate Bird. Frigate Bird is second fastest flying bird in the world which flies with a speed of 153 km/h. These birds feed on sea food mostly fishes, jellyfish and squids. They are found mostly in North American and Central American countries.