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27. The prudent person concept establishes that: a. the CPA firm is not expected to make only perfect judgments. an audit in accordance with GAAS is subject to limitations and cannot be relied upon for complete assurance that all errors and irregularities will be found. the courts do not require that the auditor become the insurer or guarantor of the accuracy of the statements. all three of the above are true. 28. co Under common law, an individual or company that (1) does not have a contract with an auditor, (2) is known by the auditor in advance of the audit, and (3) will use the auditor's report to make decisions about the client company has: no rights unless an auditor is grossly negligent. no rights unless an auditor is fraudulent. c. no rights against an auditor. d. the same rights against an auditor as a client. 29. Which of the following most accurately describes fraud? Absence of reasonable care. Lack of slight care. Knowledge and intent to deceive. d. Extreme or unusual negligence without the intent to deceive. b