Which of the following statements is true of accountants’ liability to clients in breach of
contract suits?
A) Courts consider damages to include expenses incurred by the client in securing
another accountant to perform the needed services.
B) Courts usually award punitive damages if the auditor provides a disclaimer of
opinion after auditing clients’ financial statements.
C) An accountant who fails to perform the terms specified in an engagement can be
sued for damages only if the accountant displayed reckless regard.
D) Penalties incurred by the client for missed deadlines or lost opportunities are not
considered by courts while awarding damages.
Which of the following is a common misconception of a common law marriage?
A) the parties have to voluntarily intend to be husband and wife in order to establish a
common law marriage
B) only parties who have a marriage license can establish a common law marriage
C) living together is necessary to establish a common law marriage
D) cohabitation is sufficient in and of itself to establish a common law marriage