Explanation:

- Misappropriation of cash: This refers to the illegal use of someone else's funds for personal gain. This is typically a criminal act rather than civil liability for auditors.

- Misappropriation of goods: Similar to cash, this involves theft or misuse of physical items. Auditors may uncover such acts, but their civil liability is not typically associated with this.

- Fraud: Auditors may be involved in detecting fraud, but civil liability for auditors usually involves negligence, not intentional deceit.

- Misfeasance: This is the improper or unlawful execution of an act that is lawful. Civil liability of an auditor often involves failure to conduct duties properly, which could be termed as misfeasance.