The principal issue in cases involving alleged negligence is usually

Question

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The principal issue in cases involving alleged negligence is usually whether the auditor exercised the level of care required in the circumstances. This is because auditors have a duty to perform their work with reasonable care, skill, and diligence. The presence or absence of an engagement letter, fraud by upper-level management, or liability under civil or criminal laws may be relevant, but the level of care required is the main issue.

The Principal Issue in Cases Involving Alleged Negligence Is Usually