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In the case of an audit, recklessness is present if the auditor knew an adequate audit was not done but still issued an opinion, even though there was no intent to deceive financial statement users. This is a description of the legal term

▸ ordinary negligence.

▸ gross negligence.

▸ constructive fraud.

▸ fraud.
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Auditing and Assurance Services

Auditing and Assurance Services


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skysdalmtsskysdalmts
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