A claim for a breach of duty of care might arise against an auditor if:

a finance company made a loss due to a loan made to the entity based on figures in an audited financial report commissioned by the entity

b bank made a loss due to a loan made to the company based on figures in an audited financial report commissioned by the bank

c a new investor suffered losses because she purchased shares in the company based on figures in the annual audited financial report

d none of the listed alternatives would result from a breach of duty of care

e an existing shareholder suffered losses because he increased his investment in the company based on figures in the audited financial report