From the auditors point of view, which of the following is a preferable provision for imposition of

Question:

From the auditors’ point of view, which of the following is a preferable provision for imposition of civil liability in a lawsuit for financial damages?
a. Joint and several liability.
b. Reasonably foreseeable users’ approach to privity.
c. Foreseen third parties’ approach to privity.
d. Proportionate liability.