Yves Is an Accountant Charged with Negli?gence by Zesty Soup

question 10

Multiple Choice

Yves is an accountant charged with negli?gence by Zesty Soup Company,a client.Yves may successfully defend against the claim if he can show that

• A)scienter was lacking.
• B)he complied with all International Financial Reporting Standards.
• C)the negligence was not the proximate cause of the client's losses.
• D)the negligence was only contributory.

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Definitions:

Federation

A group or league formed by several organizations, each of which retains control over its own operations, but agrees to work together for common goals or interests.

Union Densities

A measurement indicating the proportion of workers in a specific area, industry, or country who are members of trade unions.

Southwestern States

Refers to the region of the United States that includes Arizona, New Mexico, Oklahoma, and Texas, often characterized by its distinct cultural heritage and landscapes.

Theory X

A management theory proposed by Douglas McGregor suggesting that employees are inherently lazy and will avoid work if possible, thus needing close supervision and control.