Auditors' primary defense against a claim for ordinary negligence is to offer evidence that the audit had been conducted in accordance with generally accepted auditing standards.

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This is because generally accepted auditing standards provide a set of guidelines for auditors to follow in order to ensure they conduct an audit that is sufficiently thorough and accurate. If the auditor can demonstrate that they followed these standards, they can argue that they were not negligent in their duties. However, if the auditor failed to follow these standards, they may be found liable for ordinary negligence.

Auditors' Primary Defense Against a Claim for Ordinary Negligence Is