Which of the following is most true in relation to legal actions against an auditor? O a. In order to establish reasonable forseeability and proximity to third parties, the auditor must have issued an unmodified audit opinion O b. The Pacific Acceptance (1970) case establishes that the duty of auditors to shareholders is different to the duty of auditors to third parties 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 O d. Even if liability is established, the judgement against the auditor can be reduced if management were also at fault