A、partner
B、staff assistant
C、senior auditor
D、senior manager
A、partner
B、staff assistant
C、senior auditor
D、senior manager
A、Due Diligence Approach
B、Ultramares Approach
C、Restatement of Torts Approach
D、Rosenblum Approach.
A、He is not guilty of gross negligence
B、He performed the audit with good faith
C、He performed the audit with due diligence
D、The plaintiffs did not show him to be negligent
A、The Securities Act of 1933
B、The Securities Exchange Act of 1934
C、The state blue sky laws
D、Common law
A、The CPAs had a duty
B、The CPAs made a false statement
C、The client incurred losses related to the CPA's performance
D、The CPAs breached their duty
A、breach of contract
B、negligence
C、fraud
D、statutory liability
A、Under the 1933 Act, plaintiffs need to prove reliance upon the audited financial statements.
B、Both acts place the burden of proving adequate performance on the defendants.
C、The 1933 Act requires the auditors to prove"due diligence"
D、The 1933 Act offers recourse only to individuals acquiring the initial distribution of securities.
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