Tort Actions Against CPAs Are More Common Than Breach of Contract

question 9

Multiple Choice

Tort actions against CPAs are more common than breach of contract actions because

• A) there are more torts than contracts.
• B) the burden of proof is on the auditor rather than on the person suing.
• C) the person suing need prove only negligence.
• D) the amounts recoverable are normally larger.

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Definitions:

Ethics

Ethics is the branch of philosophy that deals with questions about morality, values, and principles of right and wrong behavior.

Responsibility

The obligation to carry out duties or tasks effectively and being accountable for the outcomes.

Intercultural Communication Skills

The ability to communicate effectively and appropriately with people of other cultures, understanding cultural differences in verbal and non-verbal communication.

Cultural Biases

Refers to the prejudices or predispositions toward certain cultures or cultural practices, often stemming from one's own cultural background.