Judge Blue Is Evaluating a Case of Professional Negligence Involving

Judge Blue is evaluating a case of professional negligence involving a claim against an auditor.Where will Judge Blue look to determine what the ordinary standard of care is for the auditing profession?

A) The auditing industry,in particular the GAAS or Generally Accepted Auditing Standards and any other standards the industry has implemented.
B) The United States Department of Labor.
C) The Secretary of State office in the state where the business is incorporated.
D) The shareholders of the corporation in questioned.