An auditor is sued by a creditor of a client that loaned the client money based on the financial statements and incurred losses when the client went bankrupt. The auditor's best defense would be:

A) that the auditor did not cause the client to go bankrupt

B) that the auditor was unaware of any material misstatements

C) that the auditor met GAAS

D) that the creditor was not an intended beneficiary