Under the liablity provisions of Section 11 of the Securities Act of 1933 , an auditor may help to establish the defense of due deligence if 1. The auditor peformed an additonal review of tje audited statements to ensure that the statements were accurate as if the effective datre of the registration statement 2. The auditor complied with GAAS A. 1 only B. 2 only C. both 1 and 2 D. neither 1 and 2