In the case of an audit, recklessness is present if the auditor knew an adequate audit was not done but still issued an opinion, even though there was no intent to deceive financial statement users. This is a description of the legal term

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Constructive fraud involves a situation where recklessness is present, such as when an auditor knows an adequate audit was not done but still issues an opinion without intending to deceive. It does not require intent to deceive, distinguishing it from actual fraud, and is more severe than negligence, making it different from ordinary or gross negligence.

In the Case of an Audit, Recklessness Is Present If