An accountant's actions are his or her own and therefore are judged on a subjective basis.
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Q3: The Restatement (Second)of Torts in part provides
Q4: In the Ultramares case involving negligence of
Q5: Generally,only the client of an accountant can
Q6: For certified public accountants,audits must be conducted
Q7: An audit may be defined as a
Q9: Actual fraud happens when the accountant acts
Q10: Most public accounting firms are organized and
Q11: Under the Ultramares decision,an accountant is liable
Q12: In order to be a certified public
Q13: Accountant malpractice is based on an accountant's
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