1. Which of the following most accurately describes fraud? 2. A CPA is subject to criminal liability if the CPA: 3. While the Foreign Corrupt Practices Act of 1977 remains in effect, its internal control provisions have been largely superseded by which of the following? 4. " Absence of reasonable care that can be expected of a person in a set of circumstances " defines: 5. The laws that have been developed through court decisions are called: 6. A broad interpretation of the rights of third-party beneficiaries holds that users that the auditor should have been able to foresee as being likely users of financial statements have the same rights as those with privity of contract. This is known as the concept of: 7. The standard of due care to which the auditor is expected to adhere to in the performance of the audit is referred to as the: