In the case of a negligently prepared audit,a reasonably foreseeable use and reliance by a number of individual third parties establishes that the professional's duty of care exists.By applying the judiciary's imposed policy considerations at the second step of the test,the court is able to shield the professional from liability by limiting the use of the audit to its statutory purpose.

Question

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The statement reflects the principle that while a professional (such as an auditor) owes a duty of care to those they could reasonably foresee as relying on their work, courts can limit the scope of this duty based on policy considerations. This includes restricting the auditor's liability to the audit's statutory purposes, thereby protecting professionals from extensive liability to an indeterminate class of users.

In the Case of a Negligently Prepared Audit,a Reasonably Foreseeable