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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