11 . A CPA is subject to criminal liability if the CPA : 12 . To succeed in an action against the auditor , the client must be able to show that : 13 . A common way for a CPA firm to demonstrate a lack of duty to perform is by use of a ( n ): 14 . The assessment against a defendant of the full loss suffered by a plaintiff regardless of the extent to which other parties shared in the wrongdoing is called : 15 . Recklessness in the case of an audit 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 description is the legal term for : 16 . The posting and summarization audit objective is the auditor ' s counterpart to management ' s assertion of : 17 . The concept of reasonable assurance indicates that the auditor is : 18 . Which of the following statements is the most correct regarding errors and fraud ? 19 . Which of the following is not one of the three categories of assertions ? 20 . The auditor has no responsibility to plan and perform the audit to obtain reasonable assurance that misstatements , whether caused by errors or fraud , that are not ________ are detected . 21 . In certifying their annual financial statements , the CEO and CFO of a public company certify that the financial statements comply with the requirements of : 22 . Management assertions are : 23 . The responsibility for adopting sound accounting policies and maintaining adequate internal control rests with the : 24 . A questioning mindset : 25 . When an auditor knows that an illegal act has occurred , she must : 26 . The most important general ledger account included in and affecting several cycles is the : 27 . The cycle approach to auditing : 28 . The auditor ' s best defense when material misstatements are not uncovered is to have conducted the audit :