OBJECTIVE: AICPA: Critical Thinking
30. In a state that had adopted the Uniform Electronic Transactions Act, Kiera and Ben entered into a
contract whereby Ben would clean Kiera’s house once a week for eighteen months for $75 per week.
The transaction was done electronically, and both Kiera and Ben signed through the use of an
electronic signature. Unfortunately, problems resulted when Ben failed to show up as scheduled.
Ben told Kiera that the contract was not good because his signature was made electronically. Kiera
told him that he was wrong and that he needs to get up to date with the modern age. Which of the
following is correct regarding the dispute?
A. Ben is correct because electronic signatures are not recognized as valid under any circumstances.
B. Ben is correct only if Kiera’s name was typed as opposed to being shown in handwriting-style
(cursive) form.
C. Kiera is correct that the signature is sufficient only if she can show that she and Ben had
previously engaged in electronic transactions.
D. Kiera is correct that her electronic signature is sufficient.
31. Polly sold Jason a used car for $1,000. Their contract provided that the engine in the car was in
good shape, a true statement as far as Polly knew. Unfortunately, the day after Jason purchased the
car, it broke down and was discovered to have significant engine problems. Jason told Polly that he
wanted a refund. Polly told him that he was not entitled to a refund because she did not lie and that
as far as she knew, there was nothing wrong with the car. Which of the following is true?
A. Jason is entitled to a refund because of a breach of an express warranty.
B. Jason is entitled to a refund because of a breach of the implied warranty of fitness for a particular
purpose.
C. Jason is entitled to a refund only if he can obtain evidence that Polly lied.
D. Jason is not entitled to a refund under any circumstances because the vehicle was used.
32. Renee owns a small restaurant that sells hamburgers as one of its main attractions. She puts up a
sign that says “Best Burgers in the County”. Peter does an exhaustive investigation of all restaurants
in the county and asks his friends to do the same. They all determine that actually a restaurant run
by their friend Sam has the best burgers in the county. Peter tells Renee that unless she takes down
her sign, he is going to sue her for breach of warranty and false advertising. Renee tells him that he
has no cause of action. Who is correct?
A. Peter is correct so long as he and his friends can convince the jurors in a lawsuit that Sam has the
best burgers.
B. Peter is correct only if he can establish that Renee was aware that Sam’s burgers actually taste
better before she put up the sign.
C. Peter is incorrect because Renee was engaged in “spoofing”.
D. Peter is incorrect because Renee was engaged in “puffing”.