The primary factor that distinguishes fraud from error is whether the underlying action that results in the misstatement in the financial statements is intentional or unintentional.
Fraud must be intentional.
Unintentional errors can still be prosecuted as fraud if the harm done to individuals is great enough.
People are sitting.
It's Sunday, what is this we are watching?
People are dancing on stage while wearing orange jumpsuits.
Venice was created as a romantic retreat.
A woman is sitting.
The old morals are not worth bringing back.