Communication testing typically ________ concept testing

Under the position taken by a majority of state courts, to which third parties will a CPA who negligently prepares a client's tax return be liable?

A. Only those third parties in privity of contract with the CPA. B. All third parties who relied on the tax return and sustained injury. C. Any foreseen or known third party who relied on the tax return. D. Any third party whose reliance on the tax return was reasonably foreseeable.

A(n) ________ is a conceptual scheme based on foundation statements, which are assumed to be true

A) experiment B) theory C) objective D) incident E) investigation