Fraud charges do not require the plaintiff to show (s)he has a direct relationship to the auditor.
Correct Answer:
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Q8: The complaint in a civil suit filed
Q9: The defendant in a lawsuit involving negligence
Q10: The SEC can bring civil as well
Q11: Audit failure only occurs if the client
Q12: Joint and severally applies to damages for
Q14: Audit risk only applies to auditors who
Q15: If the plaintiff did not rely on
Q16: Audit risk is experienced by all auditors.
Q17: One reason for negligence is that the
Q18: Registration statements apply to new security issues.
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