1. (TCO 4) To succeed in an action against the auditor, the client must be able to show that
2. (TCO 4) The principal issue to be resolved in cases involving alleged negligence is usually
3. (TCO 4) The prudent person concept establishes that
4. (TCO 4) The objective of the ordinary audit of financial statements is the expression of an opinion on
5. (TCO 4) The responsibility for adopting sound accounting policies and maintaining adequate internal control rests with the
6. (TCO 3) The element that distinguishes an error from fraud is
7. (TCO 3) In the fraud triangle, fraudulent financial reporting and misappropriation of assets
8. (TCO 3) Because of the risk of material misstatements due to fraud, an audit of financial statements in accordance with generally accepted auditing standards should be performed with an attitude of
9. (TCO 3) Which of the following is a factor that relates to attitudes or rationalization to commit fraudulent financial reporting?
10. (TCO 3) Auditor responses to fraud risks include which of the following?