To succeed in an action against the auditor, the client must be able to show that:

Question

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In order to succeed in an action against the auditor, the client must prove that there is a close causal connection between the auditor's breach of the standard of due care and the damages suffered by the client. This means that the client must demonstrate that the auditor's actions or omissions caused them harm. The client does not necessarily have to show that the auditor was grossly negligent or fraudulent, although such evidence may help bolster their case. The presence of a written contract may also be helpful, but it is not a requirement for a successful lawsuit.

To Succeed in an Action Against the Auditor, the Client