Elizabeth Is an Accountant in a Small Town in a Rural

Elizabeth is an accountant in a small town in a rural western state.Elizabeth has performed an audit for a large agricultural cooperative in her town.The accountant who previously performed the audit died in the past year,and her working papers could not be found,so Elizabeth had a difficult time with the audit.There were some problems with the audit and the financial statements such that the local bank is not willing to renew the cooperative's line of credit.If the cooperative sues Elizabeth,what is most likely true about the duty of care imposed on Elizabeth?

A) Elizabeth will be held to a duty of care based on an accountant practicing in a small rural town.
B) Elizabeth will be held to a lower standard of care because of the lack of access to the prior year's work papers.
C) Elizabeth will be held to the same general standard of care as accountants anywhere in the nation.
D) Elizabeth committed constructive fraud by proceeding with the audit without having the working papers from the prior year.