Recklessness in the case of an audit is present if the auditor knew an adequate audit was not done but still issued an opinion, even though there was no intent to deceive financial statement users. this description is the legal term for:
(a) fraud.
(b) gross negligence.
(c) ordinary negligence.
(d) constructive fraud.

the correct answer is D. constructive fraud

Explanation:

Constructive fraud is a legal term describing a situation where a person or entity gained an unfair position over another by deceitful or unfair methods.  

d. i assume the underlined word is "role." reformat if it isn't.

explanation:

role is closest to part because when replacing words, "playing a vital decision," "playing a vital activity," and "playing a vital dollar" don't make logical sense. the only meaningful choice is "playing a vital part."

this fits one of merriam-webster's definitions of role: "a function or part performed especially in a particular operation or process."