Under the Terms of a Contract,Abigail Provided Accounting Services to Theta

Under the terms of a contract,Abigail provided accounting services to Theta Inc.Those services culminated in the production of a financial statement.Unfortunately,Abigail did her job carelessly and the financial statement was inaccurate.Raekwon,who is a shareholder in Theta Inc,suffered a loss after relying upon the financial statements that Abigail prepared.He has sued her for negligence.Identify and briefly explain the factors that a court will consider in deciding whether or not Abigail owed Raekwon a duty of care.