Auditors May Be Sued for Negligence Under Civil Law If

Multiple Choice

Auditors may be sued for negligence under civil law if their standard of work is below that which is expected. A key element that needs to be proved in an action of negligence is:

A) the existence of a contract.
B) intention to act negligently.
C) prior knowledge of the cause of the harm.
D) that the auditor owed a duty of care to the plaintiff.