Which of the Following Is Not Required for Establishing an Auditor's

question 16

Multiple Choice

Which of the following is not required for establishing an auditor's liability for negligence?

• A)An undetected material misstatement.
• B)Failure to exercise due care.
• C)A connection between the auditor's negligence and a plaintiff's loss.
• D)A duty to conform to a standard of care.

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Definitions:

Fracture Zone

A linear zone of irregular topography on the ocean floor where tectonic plates have fractured and moved apart.

Subduction

The process by which one tectonic plate moves under another, sinking into the mantle due to gravitational forces.

Conduction

Transfer of thermal energy by direct contact.

Transformation

The process of change in form, appearance, nature, or character.