Which of the Following Elements,if Present,would Support a Finding of Constructive

question 32

Multiple Choice

Which of the following elements,if present,would support a finding of constructive fraud on the part of a CA?

• A)Gross negligence in applying generally accepted auditing standards.
• B)Ordinary negligence in applying generally accepted accounting principles.
• C)Identified third-party users.
• D)Scienter.