In the Advanced Battery Technologies case, the opinion of the court:
A) Held the auditors legally liable because they failed to exercise due care and to demonstrate professional skepticism
B) Held the auditors legally liable because they failed to gather sufficient, competent evidential matter to warrant the expression of an opinion
C) Held the auditors not legally liable because the plaintiff could not plead with particularity that the audit work was so deficient as to amount to no audit at all
D) Held the auditors were not legally liable because they met all professional standards

Question

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The court's opinion in the Advanced Battery Technologies case held that the auditors were not legally liable because the plaintiff could not plead with particularity that the audit work was so deficient as to amount to no audit at all. This means that the plaintiff could not prove that the auditors completely failed in their duties, so they were not found to be legally liable.

In the Advanced Battery Technologies Case, the Opinion of the Court