Ben,an Accountant,certifies Several Audit Reports on Corporate Business,Inc

question 12

Essay

Ben,an accountant,certifies several audit reports on Corporate Business,Inc.(CBI),Ben's client,knowing that CBI intends to use the reports to borrow money from Delta Credit Company.Ben believes that the reports are true and does not intend to deceive Delta,but does not check the re?ports before certifying them.Can Ben be held liable to Delta?

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Definitions:

A-B-C Analysis

A cognitive-behavioral technique that helps individuals understand the relationship between an Antecedent, Behavior, and Consequence.

Irrational Beliefs

These are false or unrealistic beliefs that can lead to maladaptive behaviors and emotions.

Activating Event

An occurrence that triggers a psychological or emotional response, often discussed in cognitive behavioral therapy.

Spiritual Strengths

The inner personal qualities and resources that individuals draw upon from their spiritual or religious beliefs and practices.