Answer:
Sorcery
Explanation:
Sorcery means the practice or celebration of rituals, prayers or cults with or without the use of charms or talismans (objects to which magical powers are attributed) by occultists in order to obtain results, favors or goals which, as a rule. , are not the will of others. Sorcery can also be defined as an attempt to invoke the supernatural to harm people through thought and emotion without using tangible objects.
Sorcery may be related to cults of the forces of nature or deceased ancestors, and is also often related to the use of arts considered magical, the invocation of entities such as spirits, gods, geniuses or demons, or employment in various forms of divination.
Answer: Ultramares corporation v. Touche established Ultramares doctrine. Hochfelder v. Ernst & Ernst ruled that scienter is required before CPAs can be held liable.
Explanation:
All the options except the above are true. Ultramares corporation v. Touche did establish the Ultramares doctrine.
United States v. Natelli sentenced two CPAs to prison for a year, in addition to fines, for violating the Securities Exchange Act of 1934.
Bily v. Arthur Young did not uphold the restatement doctrine. The restatement doctrine restatement doctrine makes an auditor liable to people who rely on the quality of his work be they his clients or third parties. Two high courts ruled that auditors are not liable to third parties who use their work but only to the party that contracted their work.
However, Hochfelder v. Ernst & Ernst ruled that an allegation of scienter (an intention to deceive) is not required before CPAs can be held liable as long as the actions constitute actual deception.
While rule 10b-5 of the Exchange Act states the presence of scienter as a requirement to commit an offense, the court ruled against the statute by eliminating the Scienter clause from criminal statute and ruled against Ernst & Ernst.
The 5th and 14th amendments each contain a due process clause. due process deals with administration of justice and this acts as a safe guard from arbitrary denial of life property etc, by the government law.
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Answer:
Art Integrated Learning (AIL) is a teaching-learning model which is based on learning 'through the arts' and 'with the arts': it is a process where art becomes ...
Explanation: