Which of the Following Factors Does Not Contribute to the Number

question 143

Multiple Choice

Which of the following factors does not contribute to the number of lawsuits against auditors?

• A) large civil court judgments against CPA firms awarded in a few cases
• B) growing awareness of the responsibilities of public accountants by users of financial statements
• C) the simplicity of auditing and accounting functions
• D) an increased consciousness by the SEC for its responsibility for protecting investors' interests

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Definitions:

Physical

Relating to the body as opposed to the mind or spirit, encompassing material things, bodily activities or phenomena.

Folic Acid

A vitamin of the B complex, essential for the production and maintenance of new cells and for preventing certain birth defects.

Embryonic Period

The stage of prenatal development from fertilization up to the eighth week, where rapid growth and development of major body systems and structures occur.

Spine and Brain

Central components of the nervous system where the brain is the control center and the spine connects it to the rest of the body through nerve fibers.