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When a client sues an auditor for failure to detect a misappropriation by a client employee, which of those would not be a valid defence

When a client sues an auditor for failure to detect a misappropriation by a client employee, which of those would not be a valid defence for the auditor? Select one:

A. Due care.

B. Contributory negligence.

C. Due negligence.

D. Lack of privity.

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