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A is corrent because the final objective of an external financial audit is to express an opinion as to the fairness of the financial statements in accordance with GAAP. In meeting this objective, the CPA must adhere to GAAS. At no time during the audit does the CPA assure that all material errors or irregularities will be detected. Therefore, if Dexter and Co. prove that the audit was performed in accordance with GAAS, they will not be held liable to Bart for their failure to detect the treasurer’s embezzlement. Note, however, that if Bart could establish a lack of reasonable care on the part of Dexter in performance of the audit, Dexter would be held responsible if the irregularity would have been discovered in an audit performed with average professional care and skill.
B is incorrect because it implies nothing as to the level of skill and care exercised in the performance of the audit.
C is incorrect because proof of knowledge of the embezzlement is not necessary when suing the CPA for negligence.
D is incorrect because proof that the financial statements were presented in conformity with GAAP would prove only that management had fulfilled its responsibility in the preparation of those statements and would say nothing about the level of skill and care exercised by the CPA in the performance of the audit.