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Author Question: Match eight of the following terms (a-n) with the definitions provided below (1-8).a.Foreign Corrupt ... (Read 83 times)

kckanistras

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Match eight of the following terms (a-n) with the definitions provided below (1-8).

a.Foreign Corrupt Practices Act
b.Securities Exchange Act of 1934
c.Securities Litigation Uniform Standards Act of 1998
d.Securities Act of 1933
e.Ultramares doctrine
f.audit risk
g.audit failure
h.standards failure
i.business failure
j.absence of causal connection
k.contributory negligence
l.lack of duty to perform
m. nonnegligent performance

________ 1. a situation in which an incorrect audit opinion is issued because it failed to comply with the requirements of auditing standards

________ 2. a federal statute dealing with companies that trade securities on national and over-the-counter exchanges .Auditors are involved because the annual reporting requirements include audited financial statements.

________ 3. an auditor's legal defense under which the auditor claims that the client's own actions either resulted in the loss that is the basis for damages or interfered with the conduct of the audit in such a way that prevented the auditor from discovering the cause of the loss

________ 4. a federal statute that makes it illegal to offer a bribe to an official of a foreign country

________ 5. a common-law approach to third-party liability in which ordinary negligence is insufficient for liability to third parties, because of the lack of privity of contract between the third-party and the auditor unless the third-party is a primary beneficiary

________ 6. a federal statute designed to significantly reduce the potential damages in federal securities-related litigation by providing for proportionate liability in most cases

________ 7. an auditor's legal defense under which the auditor claims that the audit was performed in accordance with generally accepted auditing standards

________ 8. an auditor's legal defense under which the auditor claims that the failure to follow auditing standards did not cause the damages suffered by the client


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Marked as best answer by kckanistras on Aug 21, 2022

MajorWaffle

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kckanistras

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Reply 2 on: Aug 21, 2022
Great answer, keep it coming :)


sailorcrescent

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Reply 3 on: Yesterday
Gracias!

 

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