In ABAT, the plaintiffs alleged that the auditors falsely represented that they performed their audits in accordance with professional standards and that ABAT's financial statements were fairly presented. The amended complaint alleged that the audit firms were reckless and committed an "extreme departure from the reasonable standards of care" by failing to identify several purported "red flags." Do you believe the failure to identify red flags should be sufficient in a court of law to successfully allege gross negligence? Include in your discussion the purpose of auditors looking to detect red flags as part of their audits in accordance with GAAS.