Under common law,when performing an audit,a CPA:

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Under common law, a CPA must exercise the level of care, skill, and judgment expected of a reasonably prudent CPA under the circumstances. This is known as the standard of due care, and it allows for some degree of professional judgment and discretion in performing an audit. The CPA is not required to detect all instances of fraud, but must perform the audit with reasonable care and skill. The CPA may be held liable for damages if he or she fails to meet this standard and the client suffers harm as a result. This is known as negligence, and is different from strict liability, which would hold the CPA responsible for any fraud committed by the client regardless of the CPA's actions.

Under Common Law,when Performing an Audit,a CPA