Company assets associated with the brand, like patents, trademarks, and distribution channel

A CPA firm acts with scienter in all the following circumstances except when the firm

A. Intentionally disregards the truth. B. Has actual knowledge of fraud. C. Negligently performs a professional service. D. Intends to gain monetarily by concealing fraud.

Ralph, a maintenance supervisor for an airline, sees the big picture when he

A) understands that his work affects the safety and lives of thousands of airline passengers. B) recognizes that if he performs well now, he will get a salary increase. C) asks his maintenance technicians to arrive at work promptly. D) suggests that the company install more murals in the waiting area.