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What ethical issues and potential legal liability exist for (1) accountants who work for Tyson SEC10K company and (2)the external auditors who audit the financial

What ethical issues and potential legal liability exist for (1) accountants who work for Tyson SEC10K company and (2)the external auditors who audit the financial statements of Tyson SEC10K company?

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https://s22.q4cdn.com/104708849/files/doc_financials/2021/q4/TSN-2021-10K-DRAFT-11.12.21.pdf

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