An accountant cannot be held liable for negligence when the accountant:

Multiple Choice

fails to detect fraud or misconduct that an in$-$depth audit would uncover.

makes simple judgmental errors, while operating in accordance with generally accepted accounting principles $($GAAP$).$

creates an unaudited financial statement for a client with no indication the statement is unaudited.

issues an unqualified opinion letter with no disclaimer after the audit is completed even though the audit shows questionable financial transactions.