An Auditor Failing to Report to ASIC a Contravention of the Corporations

question 41

Multiple Choice

An auditor failing to report to ASIC a contravention of the Corporations Act by a client is an example of:

• A) a securities violation.
• B) criminal liability.
• C) a breach of common law.
• D) contributory negligence.

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Definitions:

Quaternary

Refers to the fourth-order structure in chemistry or the presence of four different groups attached to a central carbon atom.

Proton Spin Decoupled

A technique used in NMR spectroscopy where the interaction between different hydrogen nuclei ("spin coupling") is removed, simplifying the spectrum.

NMR Spectra

The graphical representation obtained from nuclear magnetic resonance spectroscopy, which provides detailed information about the structure of molecules.

Frequency

The number of cycles or waves per unit of time, often used in the context of electromagnetic radiation or sound waves.