An auditor knew that the purpose of her audit was to render reasonable assurance on financial statements that were to be used for the application for a loan; the auditor did not know the identity of the bank which would eventually give the loan. Assume the lawsuit is brought in a jurisdiction following the known user third party approach. The auditor is generally liable for:

A. Lack of due diligence.

B. Lack of good faith.

C. Either ordinary or gross negligence.