If a CPA recklessly departs from the standards of due care when conducting an audit,the CPA will be liable to third parties who are unknown to the CPA based on:

Question

Quizplus · Accepted Answer

Gross negligence refers to a behavior that is so reckless or careless that it demonstrates a lack of concern for the safety or well-being of others. This level of negligence is more extreme than ordinary negligence and could lead to liability for third parties who were not known to the CPA. Strict liability and criminal deceit do not apply in this scenario.

If a CPA Recklessly Departs from the Standards of Due