If a CPA Recklessly Abandons Standards of Due Care and Diligence

question 9

Multiple Choice

If a CPA recklessly abandons standards of due care and diligence while performing an audit, he or she may be held liable to unknown third parties for:

• A) fraudulent misconduct.
• B) gross misconduct.
• C) ordinary negligence.
• D) contributory negligence.
• E) gross negligence.

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Definitions:

Emotional Detection

The ability or process of recognizing and identifying emotions in oneself or others, often a key aspect of emotional intelligence.

Angry Face

A facial expression characterized by frowning or scowling, often indicative of displeasure, anger, or annoyance.

Happy Face

An expression on a person's face that indicates joy, happiness, or amusement.

Physiological Arousal

The body's physical response to stimuli, involving increased heart rate, blood pressure, and energy levels, often as part of the fight or flight response.