Examlex
Briefly describe the three types of memory.
Scienter
Knowledge of wrongdoing or fraudulent intent, often a necessary element to prove in securities fraud cases.
Negligent
Failing to exercise the care that a reasonably prudent person would exercise in similar circumstances, often leading to harm or injury.
Working Papers
Documents that record the audit processes, evidence, and findings, used by auditors to support their analysis and conclusions.
Financial Reports
Documents that provide an overview of a company's financial condition, including income statements, balance sheets, and cash flow statements.
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