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Which of the following is an essential element of accountant fraud liability? Multiple Choice The accountant misrepresented a non - material fact. The accountant was

Which of the following is an essential element of accountant fraud liability?
Multiple Choice
The accountant misrepresented a non-material fact.
The accountant was negligent in preparation of the financial statements.
The client justifiably relied on the misrepresentation.
The client suffered an injury because the client did not completely rely on the fraudulent information.

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