In the Performance of an Audit, a CPA

question 141

Multiple Choice

In the performance of an audit, a CPA

• A) is legally liable for detecting an immaterial client fraud.
• B) must strictly follow GAAP for privately held clients.
• C) must exercise constructive professional care in the performance of their audit responsibilities.
• D) must exercise due professional care in the performance of their audit responsibilities.

---

Definitions:

Hypoxemia

An abnormally low concentration of oxygen in the blood, which can impair body function and harm vital tissues.

Impaired Ventilation

A condition where the movement of air in and out of the lungs is reduced or ineffective, leading to difficulty in breathing and oxygenation of the blood.

Left Coronary Artery

A major artery that supplies blood to the heart, branching into the circumflex and left anterior descending arteries.

Ventricular Diastole

The phase of the cardiac cycle during which the heart's ventricles relax and fill with blood.