Three of six defenses Kay & Lee might use would include which of the following?

a. The third party did not suffer a loss; any loss was caused by other events; the claim is invalid because the statute of limitations has expired

b. The auditor did not have a duty to third party; the third party used due care; the auditor’s work was performed in accord with professional standards

c. The auditor had a duty to parties other than the plaintiff; the third party was not negligent; the claim is invalid under the second restatement of the law of torts

d. The auditor’s work was performed in accord with GAAS; the third party suffered a loss; any loss to the third party was caused by other events