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 a defense that implies that the plaintiff's own negligence contributed to the harm suffered, and it is not applicable when lawsuits are filed by a third party. The other defenses (absence of causal connections, non-negligent performance, lack of duty) may apply in third-party lawsuits depending on the circumstances.

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