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The So-Called 'Deep-Pockets' Theory in Relation to Alleged Audit Failures

Question 3

Multiple Choice

The so-called 'deep-pockets' theory in relation to alleged audit failures, refers to:


A) the auditor being the only party left with sufficient funds to indemnify the plaintiff's losses.
B) the requirement to hold a public practice certificate.
C) several widely reported business failures that resulted in significant loss to investors.
D) the gap between the potential liability and the available insurance cover.

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