Four tests have been used by various courts in common-law decisions to determine which third-party users can
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Four tests have been used by various courts in common-law decisions to determine which third-party users can successfully bring a suit against the auditor for negligence. Identify each of these tests, and describe the parties that are defined in each of these tests.
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Related Book For 
Auditing Concepts For A Changing Environment With IDEA Software
ISBN: 9780324180237
4th Edition
Authors: Larry E. Rittenberg, Bradley J. Schwieger
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