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

question 37

Multiple Choice

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

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

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Definitions:

Hydrometer

A device used to measure the specific gravity of a fluid, such as the electrolyte used in a battery.

Specific Gravity

The ratio of the volume and weight of a substance to an equal volume and weight of water. Water has a specific gravity of 1.

Nickel-Cadmium

A type of rechargeable battery that uses nickel oxide hydroxide and metallic cadmium as electrodes.

Nicad Cells

Nickel-Cadmium cells, a type of rechargeable battery known for its robustness and reliability in a wide range of temperatures.