Under common law, when performing an audit, a CPA$-$

Multiple Choice

Must exercipe the level of care, skill, and judgenegt expected of a reasonably prudent CPA under the circumatances.

Must viricty schere to genersly accepted accounting principlet.

Is strictly lable for fallues to dicouer client trave.

Is not liation unless the CPA comeits greas regloyence or inservionaly divepards penerally accepted auding standards.