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In General, the Third-Party (Primary)beneficiary Rule as Applied to a CPA's

Question 42

Multiple Choice

In general, the third-party (primary) beneficiary rule as applied to a CPA's legal liability in conducting an audit is relevant to which of the following causes of action against a CPA?


A) Fraud and constructive fraud, but not negligence.
B) Fraud, but not constructive fraud or negligence.
C) Constructive fraud and negligence, but not fraud.
D) Negligence, but not fraud or constructive fraud.

Correct Answer:

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