A finding of negligence indicates the auditor believes errors were due to?

The choice suggesting that a finding of negligence indicates the auditor believes errors were due to human errors is accurate because negligence typically involves a failure to exercise the level of care that a reasonable person would in a similar situation. In the context of auditing, this means the auditor has identified mistakes that stem from inadvertent actions or oversight rather than intentional wrongdoing.

Negligence reflects an absence of ordinary due care, which can manifest in aspects such as oversight in administrative tasks, misinterpretation of data, or simply making mistakes in judgment without malicious intent. It acknowledges that while errors have occurred, they were not the result of reckless behavior or conscious disregard of ethical standards or legal requirements.

In contrast, the other options imply more severe actions or intentions, such as willful ignorance and criminal actions, indicating a level of deliberation and intent that is not associated with negligence. Reckless disregard of the law suggests a conscious and willful choice to ignore legal standards, which exceeds the definition of negligence. Therefore, the correct answer aligns with the standard understanding of negligence as it pertains to human error.