Which of the following is most true in relation to legal actions against an auditor? O a. The Esanda (1997) case establishes that the duty of auditors to shareholders is different to the duty of auditors to third parties O b. In order to establish reasonable forseeability and proximity to third parties, the auditor must have issued an unmodified audit opinion O c. Liability will be established if a shareholder demonstrates that a duty of care was owed to them by the auditor, the duty was breached and the shareholder suffered damage d. If liability is established, the judgement against the auditor cannot be reduced if management were also at fault