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: