The correct answer is D. Civil or criminal.
An auditor’s liability can be either civil or criminal. Civil liability is a legal obligation to compensate someone for damages caused by one’s actions. Criminal liability is a legal obligation to be punished for a crime.
An auditor may be held civilly liable for negligence, fraud, or breach of contract. Negligence is the failure to exercise the care that a reasonable person would exercise in a similar situation. Fraud is the intentional deception of another person for personal gain. Breach of contract is the failure to fulfill the terms of a contract.
An auditor may also be held criminally liable for fraud or other crimes. Fraud is a crime that involves knowingly deceiving another person for personal gain. Other crimes that an auditor may be charged with include obstruction of justice, perjury, and money laundering.
The liability of an auditor can be
64 74.6 75.5c-23.5 6.3-42 24.9-48.3 48.6-11.4 42.9-11.4 132.3-11.4 132.3s0 89.4 11.4 132.3c6.3 23.7 24.8 41.5 48.3 47.8C117.2 448 288 448 288 448s170.8 0 213.4-11.5c23.5-6.3 42-24.2 48.3-47.8 11.4-42.9 11.4-132.3 11.4-132.3s0-89.4-11.4-132.3zm-317.5 213.5V175.2l142.7 81.2-142.7 81.2z"/> Subscribe on YouTube