Ricardo, an Accountant, Contracts to Conduct an Audit for Sensei

Multiple Choice

Ricardo, an accountant, contracts to conduct an audit for Sensei Sushi Restaurants. In performing the audit, Ricardo fails to detect certain misconduct. Ricardo is most likely​

A) ​liable if a normal audit would have revealed the misconduct.
B) ​liable if Ricardo issues a specifically qualified opinion.
C) ​not liable if Ricardo generally disclaims any liability.
D) ​not liable if the misconduct was due to Sensei Sushi's negligence.