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Nancy Is an Auditor

question 31

Essay

Nancy is an auditor.She works in a state that uses the Ultramares Doctrine.She fraudulently prepared financial documents for her client,Star,Inc.Her client presented the information to Moonglow,Inc.Moonglow was a potential creditor of Star,Inc. ,and was seriously damaged by the fraudulent financial information.Moonglow sued Nancy.She claims she is not liable to Moonglow,a third party,since she was not provided with its name at the time the audit was prepared.Is she liable to Moonglow? Explain.


Definitions:

Default Join Operation

The standard method used by database management systems to combine records from two or more tables based on a related column between them.

OrderDate Values

Data representing the dates when orders were placed, typically used in databases or spreadsheets.

Criteria

Standards or conditions that are used for judging, filtering, or selecting data in various contexts, such as database querying or research evaluation.

Outer Join

A type of SQL join that returns all rows from one table and matches rows from another table, including rows with no direct match, thereby including all rows from both tables.

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