Which of the auditor's defenses against client suits contends no implied or expressed contract?

Name: Which of the auditor's defenses against client suits contends no implied or expressed contract?
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Question

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Lack of duty is one of the auditor's defenses against client suits that contends that no implied or expressed contract existed between the auditor and the client. This defense argues that the auditor had no legal obligation to the client and therefore cannot be held liable.

Which of the Auditor's Defenses Against Client Suits Contends No