Under the majority rule and the Restatement of Torts, a negligent auditor may be liable to potential investors (called the "foreseen users" test).

Question

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The majority rule and the Restatement of Torts typically follow the "foreseeable user" test, which limits liability to those whom the auditor could reasonably foresee as users of the financial statements, not just potential investors.

Under the Majority Rule and the Restatement of Torts, a Negligent