An Accountant Who Fails to Discover Every Impropriety in a Client's

question 61

True/False

An accountant who fails to discover every impropriety in a client's books is liable to the client on a negligence theory for any resulting loss.

Identify and describe various perceptual errors such as stereotypes, selective attention, and the primacy effect.

Recognize the role of context and focal objects in shaping perception.

Explain the concept of social perceptions and how they affect interpersonal relationships.

Differentiate between internal and external attributions in understanding behavior.

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Definitions:

Case Summary

A condensed description outlining the major points and legal decisions in a case.

Digest

A comprehensive compilation or summary of laws, cases, or articles on specific topics.

Headnote

A note, usually a paragraph long, near the beginning of a reported case summarizing the court’s ruling on an issue.

A.L.R.

American Law Reports, a legal publication series that includes annotations on wide-ranging legal issues for reference by attorneys and judges.