Carson is a certified public accountant who completed an audit of BigCorp. During the audit, Carson violated generally accepted auditing standards (GAAS). If Carson later is sued for negligence, the court: a. will not consider the violation of GAAS, because GAAS is generally accepted but not mandated. b. will treat the violation of GAAS as prima facie evidence of negligence. c. will not consider the violation of GAAS, because Carson would be governed by GAAP (generally accepted accounting principles). d. will consider the violation of GAAS as one of several factors that may lead to a finding of negligence