Is there a conceptual difference between an error on the part of the auditor and ordinary negligence?

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Is there a conceptual difference between an “error” on the part of the auditor and “ordinary negligence”? Explain.

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Auditing a business risk appraoch

ISBN: 978-0324375589

6th Edition

Authors: larry e. rittenberg, bradley j. schwieger, karla m. johnston

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