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TRUE OR FALSE 77. Of the worlds public company audits, the Big 4 perform 90%...

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Accounting

TRUE OR FALSE

77. Of the worlds public company audits, the Big 4 perform 90% ofthem.

78. CPA auditors are liable to their clients for fraud, gross negligence, and ordinary negligence.

79. The Foreseeable User Approach (Rosenblum) is more favorable to CPA auditors than the Foreseen User Approach (Restatement of Torts-1965].

80. Most jurisdictions in the U.S. follow the Known User Approach (Third-Party Beneficial or PrivityApproach).

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