Which of the Following Elements, If Present, Would Support a Finding

question 37

Multiple Choice

Which of the following elements, if present, would support a finding of constructive fraud on the part of a CPA?

• A)Gross negligence in applying generally accepted auditing standards.
• B)Ordinary negligence in applying generally accepted accounting principles.
• C)Identified third party users.
• D)Scienter.

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Definitions:

Exclusionary Persona

A profile that represents a segment of the audience that is not considered an ideal customer or user for a product or service, used to better define marketing strategies.

Gourmet Cold-press Coffee

High-quality coffee made using the cold press method, emphasizing unique flavors and premium beans for a distinguished tasting experience.

Customer Journey Map

A visual representation that outlines the steps a customer goes through when interacting with a company, from initial awareness to post-purchase.

TAM

Total Addressable Market, which refers to the overall revenue opportunity available for a product or service.