Ricardo, an Accountant, Contracts to Conduct an Audit for Sensei

question 17

Multiple Choice

Ricardo, an accountant, contracts to conduct an audit for Sensei Sushi Restaurants. In performing the audit, Ricardo fails to detect certain misconduct. Ricardo is most likely​

• A) ​liable if a normal audit would have revealed the misconduct.
• B) ​liable if Ricardo issues a specifically qualified opinion.
• C) ​not liable if Ricardo generally disclaims any liability.
• D) ​not liable if the misconduct was due to Sensei Sushi's negligence.

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Definitions:

Emotional Reactivity

The extent to which an individual responds emotionally to situations, indicating how sensitive they are to environmental stimuli.

Traumatic Memories

Memories of events that are emotionally disturbing or life-threatening, which can cause significant stress and impact an individual's mental health.

Information Processing

The manner in which individuals collect, analyze, store, and retrieve information, influencing their perceptions and actions.

Exposure Therapies

Therapeutic techniques that involve confronting fears or traumas directly to reduce their psychological impact.