Which of the auditor's defenses is ordinarily not available when lawsuits are filed by a third party?

Question

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Contributory negligence is not a defense available when lawsuits are filed by a third party. This is because third parties are not directly responsible for their actions and cannot be charged with contributory negligence. The other defenses, such as absence of causal connections, nonnegligent performance, and lack of duty, may be applicable in certain situations regardless of who files the lawsuit.

Which of the Auditor's Defenses Is Ordinarily Not Available When