Solis & Co., a national accounting firm, was hired to conduct an audit of Huntington Corp.'s financial statements. Solis & Co. negligently conducted the audit and failed to discover $1 million in false receivables that were based on fictitious sales and other suspicious activities. Solis & Co. rendered an unqualified opinion and provided 32 copies of the audited financial statements to Huntington Corp. Huntington gave one copy to Stemler State Bank, who then made a loan to Huntington based on the information in the audited statement. Solis & Co. was unaware that the statements would be provided to anyone outside of Huntington. When Huntington failed to repay the loan, Stemler State Bank brought a negligence action against Solis & Co. Under which theory of liability would Solis & Co. be liable to Stemler State Bank?