Which of the Auditor's Defenses Is Ordinarily Not Available When

question 144

Multiple Choice

Which of the auditor's defenses is ordinarily not available when lawsuits are filed by a third party?

• A) absence of causal connections
• B) contributory negligence
• C) nonnegligent performance
• D) lack of duty

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Definitions:

Judgment

A formal decision or conclusion reached by a court regarding the legal matters before it.

Liability

A legal responsibility or obligation that may result in financial loss.

General Power of Attorney

A legal document that grants broad authorizations to a person to act on another's behalf in a wide range of legal and financial issues.

Principal

The primary party involved in a transaction or agreement, especially in finance, law, or education, or the amount of money on which interest is paid or received.