Is there a conceptual difference between an error and


1. Is there a conceptual difference between an error and negligence from a reasonable care perspective? Give examples of each in your response.

2. Distinguish between the legal concepts of actually foreseen third-party users and reasonably foreseeable third-party users. How does each concept establish a basis for an auditor's legal liability to third parties.

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Management Theories: Is there a conceptual difference between an error and
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