You are a partner in a CPA firm, and you just were served with a summons and complaint by a financial firm to appear in the NYS Supreme Court based upon an audit that your firm performed three years ago. That client is no longer in business, and the plaintiff finance company believes that the unqualified opinion that accompanied the financial statements was in error. Of the lawsuits cited in the textbook which would enable your auditing firm to have the best outcome? Why?