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 peregrine falcon is the fastest bird, and the fastest member of the animal kingdom. When in its hunting dive, the stoop, it soars to a great height, then dives steeply at speeds of over 200 mph (320 km/h). However, it does not hold first place when travelling in level flight.