Of the following statements, which best
distinguishes ordinary negligence from gross
negligence?
a. The more material the undetected error
the greater the likelihood of ordinary
negligence.
b. Gross negligence is most probable when
the auditor fails to detect errors that
occurred under conditions of strong
internal control.
c. Failure to detect material errors, whether
internal control is strong or weak,
suggests gross negligence.
d. Failure to exercise reasonable care
denotes ordinary negligence,
whereas failure to exercise minimal
care indicates gross negligence
distinguishes ordinary negligence from gross
negligence?
a. The more material the undetected error
the greater the likelihood of ordinary
negligence.
b. Gross negligence is most probable when
the auditor fails to detect errors that
occurred under conditions of strong
internal control.
c. Failure to detect material errors, whether
internal control is strong or weak,
suggests gross negligence.
d. Failure to exercise reasonable care
denotes ordinary negligence,
whereas failure to exercise minimal
care indicates gross negligence