L22 Notes_Part_6 - d. foreseeable user ordinary negligence...

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Negligence Client Must Prove 1. A duty was owed to the client. 2. Failure to act in accordance with that duty. 3. A causal connection between the auditor’s negligence and the client’s damage. 4. Actual loss or damage to the client.
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Common Law (civil): Liability to 3 rd Parties Unintentional Tort Types of 3rd parties inadequate level of care . a. ordinary 3rd party gross negligence lack of even a minimum level of care b. primary beneficiary ordinary negligence lack of reasonable care c. foreseen user ordinary negligence
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Unformatted text preview: d. foreseeable user ordinary negligence sometimes e. primary beneficiary - one about whom the auditor was informed prior to conducting the audit (Ultramares) f. foreseen - a reasonable limited and identifiable group of users (Restatement of Torts, ex: Rusch Factors v. Levin) g. foreseeable - user treated as though in privity of contract (ex: Rosenblum v. Adler) Common LawThird Parties Four Legal Standards for Third Parties Privity Near Privity Foreseen 3 rd Parties Reasonably Foreseeable 3 rd Parties...
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This note was uploaded on 10/05/2011 for the course ACG 5637 taught by Professor Monikacaushoulli during the Fall '08 term at University of Florida.

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L22 Notes_Part_6 - d. foreseeable user ordinary negligence...

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