The court found that Roberts & Associates had performed a negligent audit of Pinnacle Ltd, but the plaintiff did not receive damages because the court found insufficient proof of causation. Causation means that:

the auditor caused the misstatement of the financial report.

the auditor s failure to perform a proper audit caused the damages.

the auditor was negligent, but the plaintiff suffered no real damages.

the plaintiff was an unforeseen third-party user of the financial report.