Under the 1977 Restatement of Torts, a Party May Recover

Under the 1977 Restatement of Torts, a party may recover for the auditor's ordinary negligence even when the auditor has no knowledge of the:

A) client's intent to distribute the financial statements.
B) names or identities of the expected users.
C) type of transaction the information is to be used to support.
D) fact that the client's management created fictitious transactions.
E) fact that the client's management had knowledge of material misrepresentations in the financial statements.