An Auditor Knew That the Purpose of Her Audit Was

An auditor knew that the purpose of her audit was to render reasonable assurance on financial statements that were to be used for the application for a loan;the auditor did not know the identity of the bank that would eventually give the loan.Under the Restatement of Torts approach to liability,the auditor is generally liable to the bank which subsequently grants the loan for:

A) Lack of due diligence.
B) Lack of good faith.
C) Gross negligence,but not ordinary negligence.
D) Either ordinary or gross negligence.