John "Skipper" Skippenhurst operates a chain of pawn shops of questionable reputation. Skipper needs money to expand his business further and seeks a loan from Mr. Howell, a wealthy investor. Mr. Howell insists on an audit of Skippers financial records before he will loan Skipper any money. Skipper hires Little Buddy, LLP, an accounting firm, to conduct the audit. Skipper tells Mr. Gilligan, CPA, that he needs the audit for a loan, but doesn't disclose the name of the individual from whom he intends to borrow. Gilligan audits Skipper's records and issues an unqualified opinion. Based on the results of the audit, Mr. Howell loans Skipper the money he needs. However, six months later, Skipper is broke and cannot repay Howell. Mr. Howell learns that Skipper had falsified his accounting records and that any reasonable auditor should have been able to notice the fraud. Mr. Howell sues Gilligan and Little Buddy for negligence. Gilligan defends the suit by arguing that he didn't know who would rely on his audit. A court requiring Gilligan to know the identity of the third party relying on his work product before finding him liable for negligence would be applying which doctrine? The Foreseeable Doctrine. The Restatement Doctrine. The Ultramares Doctrine. The Working Papers Doctrine.

John "Skipper" Skippenhurst operates a chain of pawn shops of questionable reputation. Skipper needs money to expand his business further and seeks a loan from Mr. Howell, a wealthy investor. Mr. Howell insists on an audit of Skippers financial records before he will loan Skipper any money. Skipper hires Little Buddy, LLP, an accounting firm, to conduct the audit. Skipper tells Mr. Gilligan, CPA, that he needs the audit for a loan, but doesn't disclose the name of the individual from whom he intends to borrow. Gilligan audits Skipper's records and issues an unqualified opinion. Based on the results of the audit, Mr. Howell loans Skipper the money he needs. However, six months later, Skipper is broke and cannot repay Howell. Mr. Howell learns that Skipper had falsified his accounting records and that any reasonable auditor should have been able to notice the fraud. Mr. Howell sues Gilligan and Little Buddy for negligence. Gilligan defends the suit by arguing that he didn't know who would rely on his audit. A court requiring Gilligan to know the identity of the third party relying on his work product before finding him liable for negligence would be applying which doctrine? The Foreseeable Doctrine. The Restatement Doctrine. The Ultramares Doctrine. The Working Papers Doctrine