Documenti di Didattica
Documenti di Professioni
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D PA S T U
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Gross Negligence
Dibble and Dabble can be responsible for being grossly
negligent during the review process. As per the reason that they
didnt took appropriate procedures and just wholly relied on the
representations of the management on some certain entries which
Dibble himself had felt uneasy. For any assurance service, may it be
a review or an audit, responsible CPA must put into practice
Professional Skepticism. Thus, should have taken Inquiries and took
Analytical Procedures concerning the validity of that certain entries.