Following the Decision in Esanda Finance Corporation V Peat Marwick

Multiple Choice

Following the decision in Esanda Finance Corporation v Peat Marwick Hungerfords (1997) 71 ALJR 448,to whom does an auditor owe a duty of care?

A) Anyone who reads the report.
B) Only to the company who commissioned the report.
C) Anyone who they know will rely on the report.
D) Anyone who buys shares in the audited company.