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:

Multilingual Workforce

A group of employees within an organization that is capable of communicating in multiple languages, enhancing communication and diversity.

Diverse Workforce

A workplace that includes employees with a wide range of characteristics and experiences, such as various ethnicities, genders, ages, and abilities.

Passive Communication

A communication style where individuals avoid direct expression of their needs, desires, or feelings, often leading to misunderstandings.

Disregard Needs

Ignoring or neglecting the necessities or requirements of someone or something.