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Which of the Following Factors Would Not Influence Third Parties

Question 26

Multiple Choice

Which of the following factors would not influence third parties' abilities to bring suit against auditors for ordinary negligence under common law?


A) The extent to which the third party relied upon the misstated financial statements and this reliance resulted in their loss.
B) The nature of activity by auditors that resulted in their failure to exercise appropriate levels of professional care.
C) The relationship between the auditors and third party.
D) The jurisdiction in which the action occurred.

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