The Failure by an Accountant to Use the Care of a Reasonably

question 51

Multiple Choice

The failure by an accountant to use the care of a reasonably competent accountant under the circumstances is:

• A) negligence.
• B) material breach.
• C) substantial performance.
• D) fraud.

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Definitions:

Emphysema

A chronic lung disease characterized by overdistension of the alveolar sacs and inability to exchange oxygen and carbon dioxide.

Cyanosis

A bluish discoloration of the skin and mucous membranes due to insufficient oxygen in the blood.

Barrel Chest

A chest shape characterized by an increased front-to-back diameter, often associated with emphysema or chronic obstructive pulmonary disease (COPD).

High-Risk Group

A category of individuals who, due to specific characteristics or behaviors, have a significantly higher chance of developing a particular disease or injury than the general population.