In the Advanced Battery Technologies Case, the Opinion of the Court

question 61

Multiple Choice

In the Advanced Battery Technologies case, the opinion of the court:

• A) Held the auditors legally liable because they failed to exercise due care and to demonstrate professional skepticism
• B) Held the auditors legally liable because they failed to gather sufficient, competent evidential matter to warrant the expression of an opinion
• C) Held the auditors not legally liable because the plaintiff could not plead with particularity that the audit work was so deficient as to amount to no audit at all
• D) Held the auditors were not legally liable because they met all professional standards

---

Definitions:

Conflict Resolution Process

A systematic approach to resolving disputes and disagreements, involving steps such as identifying issues, seeking solutions, and agreement implementation.

Mutual Gain

A situation or outcome in negotiations where all parties involved achieve benefits.

Assertive Behavior

The expression of one's thoughts, feelings, and beliefs in a direct, honest, and respectful way.

Nonassertive

A communication and behavior style characterized by a lack of confidence and a tendency to yield to others' preferences or demands.