Although auditors can incur civil liability under various statutes it is far more likely that they will incur liability for negligence under the common law, as the majority of cases against auditors have been in this area. Auditors must be fully aware of the extent of their responsibilities, together with steps they must take to minimize the danger of professional negligence claims. Required (a) Discuss the extent of an auditor's responsibilities to shareholders and others during the course of their normal professional engagement.