When Performing an Audit, a CPA

question 50

Multiple Choice

When performing an audit, a CPA

• A) Must exercise the level of care, skill, and judgment expected of a reasonably prudent CPA under the circumstances.
• B) Must strictly adhere to generally accepted accounting principles.
• C) Is strictly liable for failing to discover client fraud.
• D) Is not liable under any legal standard unless the CPA commits gross negligence or intentionally disregards generally accepted auditing standards.

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Definitions:

Strabismus

A condition characterized by the misalignment of the eyes, which can lead to double vision or impaired depth perception.

Mobility Issues

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A piece of medical equipment used in doctor's offices and hospitals for patients to sit or lie on during a physical examination.

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A thorough assessment conducted by a healthcare provider to check a person's body for signs of disease or abnormality.