The Reasonably Foreseeable Users Test Holds an Accountant Liable to Any

question 44

True/False

The reasonably foreseeable users test holds an accountant liable to any third-party who was or should have been foreseen as a possible user of the accountant's work product and did, in fact, use and rely upon that work product for a proper business purpose.

---

Definitions:

Unattended Information

Information that is present in the environment but is not the focus of one's attention or conscious awareness.

Working Memory Spans

A measurement of the capacity of working memory, often assessing how many items of information a person can hold and manipulate at one time.

Research Participants

Individuals or groups who partake in scientific studies, providing data for analysis.

Primed

Being prepared or made ready for a specific action or condition, often in the context of psychological processing where exposure to a stimulus influences response to a subsequent stimulus.