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An Auditor Working for a CPA Firm Was Found to Be

Question 62

Multiple Choice

An auditor working for a CPA firm was found to be guilty of extreme or unusual negligence, though it was not proven that the auditor intended to deceive or do harm in the performance of an audit. Which of the terms related to negligence and fraud is this situation describing?


A) fraud
B) ordinary negligence
C) constructive fraud
D) gross negligence

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