Question: 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
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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