Which of the Following Elements,if Present,would Support a Finding of Constructive

question 32

Multiple Choice

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

• 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:

Word Pair

Two words presented together as a unit, often used in memory and association studies.

Detergent

A cleaning substance designed to remove dirt, stains, and other substances from surfaces, often used in laundering and dishwashing.

Automatic Process

Tasks or thought processes that occur with little to no conscious awareness or effort, often due to the repetition of these tasks.

Temporal Lobe

A region of the cerebral cortex located beneath the lateral fissure on both cerebral hemispheres of the mammalian brain, involved in processing auditory information and encoding memory.