Examlex
Which one of the following is not a characteristic generally evaluated in analyzing financial statements?
Ordinarily Prudent Person
A legal standard used to represent how the average person would responsibly act in a particular situation.
Professional Conduct
The standards of behavior and ethical practices expected of individuals in a professional context.
Fraud
Fraud is a deliberate deception to secure unfair or unlawful gain, or to deprive a victim of a legal right.
Standard of Care
The degree of attention, caution, and prudence that a reasonable person in a particular situation would reasonably be expected to exercise.
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