1. There are no circumstances upon which an auditor owes a duty of care to a third party. Select one: A. True B. False 2. A tort involves the breach of a civil law and not a criminal law. Select one: A. False B. True 3. In contract law, if the 'postal acceptance rule' applies, the contract is made at the time when the letter of acceptance sent by the offeree is received by the offeror. Select one: A. False B. True 4. In the law of contract, it is essential to determine whether an agreement exists because: Select one: A. All of the other three answers are correct. B. A contract comes into existence once agreement is reached. C. It helps to determine the time and place of the contract. D. The terms and conditions agreed to create legally enforceable rights. 5. Since a trespasser is considered uninvited, the occupier of the premises does not owe the trespasser a duty of care. Select one: A. False B. True