In tort actions, the primary defenses available to the auditor are due care and contributory negligence.

Question

Quizplus · Accepted Answer

Due care and contributory negligence are indeed primary defenses available to the auditor in tort actions. Due care refers to the auditor's effort to adhere to the standards of the auditing profession, showing they acted appropriately and with the necessary skill and caution. Contributory negligence involves proving that the plaintiff (the party suing) also had a part in the fault or loss, thereby reducing or eliminating the auditor's liability.

In Tort Actions, the Primary Defenses Available to the Auditor