If a CPA Recklessly Departs from the Standards of Due

question 21

Multiple Choice

If a CPA recklessly departs from the standards of due care when conducting an audit,the CPA will be liable to third parties who are unknown to the CPA based on:

• A)Ordinary negligence.
• B)Gross negligence.
• C)Strict liability.
• D)Criminal deceit.

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Definitions:

Urban Areas

Densely populated regions characterized by higher rates of industrialization, infrastructure, and cultural activities when compared to rural areas.

Biculturalism

The belief that it is possible to live and function effectively in two cultures.

Tribe Affiliation

The association or connection with a specific tribe, often denoting shared ancestry, culture, or traditions.

Noninterference

A principle or policy of not becoming involved in the affairs of others or not intervening in natural processes.