객관식
Which of the following is an example of an indirect financial distress cost related to fraud?
148
views
6. Internal Controls and Reporting Cash
Fraud and the Fraud Triangle
객관식
Which of the following statements is true regarding negligent misrepresentation in the context of financial accounting?
A
Negligent misrepresentation only applies to criminal cases, not civil cases.
B
Negligent misrepresentation occurs when false information is provided without intent to deceive, but due to a lack of reasonable care.
C
Negligent misrepresentation requires proof of intentional fraud.
D
Negligent misrepresentation is not considered a form of financial statement fraud.
검증된 단계별 안내1
Step 1: Understand the concept of negligent misrepresentation. Negligent misrepresentation occurs when a party provides false information without the intent to deceive but fails to exercise reasonable care or competence in obtaining or communicating the information.
Step 2: Analyze the first statement: 'Negligent misrepresentation only applies to criminal cases, not civil cases.' This is incorrect because negligent misrepresentation is typically a civil matter, not a criminal one.
Step 3: Analyze the second statement: 'Negligent misrepresentation occurs when false information is provided without intent to deceive, but due to a lack of reasonable care.' This is correct because it aligns with the definition of negligent misrepresentation.
Step 4: Analyze the third statement: 'Negligent misrepresentation requires proof of intentional fraud.' This is incorrect because negligent misrepresentation does not involve intent to deceive; it is based on carelessness or lack of reasonable care.
Step 5: Analyze the fourth statement: 'Negligent misrepresentation is not considered a form of financial statement fraud.' This is incorrect because negligent misrepresentation can be considered a form of financial statement fraud if it leads to the dissemination of false financial information due to negligence.
관련 영상
관련 실천
