Auditors May Be Sued for Negligence Under Civil Law If

Auditors may be sued for negligence under civil law if their standard of work is below that which is expected. A key element that needs to be proved in an action of negligence is:

A) the existence of a contract.
B) intention to act negligently.
C) prior knowledge of the cause of the harm.
D) that the auditor owed a duty of care to the plaintiff.