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5-19 1. (fraud) (gross negligence) 2. (ordinary negligence) (privity of contract) 3. (due diligence) 4. (reliance on the financial statements) (material error or omission) (separate

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5-19 1. (fraud) (gross negligence) 2. (ordinary negligence) (privity of contract) 3. (due diligence) 4. (reliance on the financial statements) (material error or omission) (separate and proportionate) (foreseen users) (intent to deceive) (contributory negligence)

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