accountant’s failure to conduct an audit with “due care.” Ordinary negligenceapplies to judgment errors resulting from a lack of experience, training, or oversight: it is unintentional. Gross negligence results when the accountant recklessly disregards established accounting, reporting, and auditing standards.
lack of due care or failure to do what is reasonable and prudent under the circumstances. Omission of something that a reasonable person, guided by those considerations that ordinarily regulate the conduct of human beings, would do, or doing something that a prudent, reasonable person would not do.
failure to act with the legally required degree of care for others, resulting in harm to them.