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From the list of items and provided, categorized each item in the table below as either a factor that relates to contract law or tort

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From the list of items and provided, categorized each item in the table below as either a factor that relates to contract law or tort law. > List of items: 1. Auditor failed to take reasonable care in the performance of the audit. Auditor fails to live up to their responsibility implicit in agreeing to act as the auditor and explicit in 2. the engagement letter. The work was below the standard that may be reasonably expected from a designated public accountant. The injured party must prove that the auditor's carelessness or unintentional behaviour caused harm 4. and therefore breached the duty of care. 5. A client can sue the auditor for breach of contract. 3

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