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The Auditor's Legal Liability to Third Parties Under Common Law

Question 37

Multiple Choice

The auditor's legal liability to third parties under common law extends to:


A) all third parties for all acts of negligence.
B) all third parties for acts of fraud; select third parties for gross and ordinary negligence.
C) select third parties for fraud, gross negligence, and ordinary negligence.
D) all third parties for all acts of willful misconduct.
E) all third parties for acts of fraud and gross negligence; select third parties for ordinary negligence.

Correct Answer:

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