Which of the following statements is false? 

a. Third-party users can bring a lawsuit against the auditor but the client cannot bring a lawsuit against the auditor because of the close, non independent relationship that they share.

b. Negligence is the failure to exercise reasonable care, thereby causing harm to another person or to property. 

c. Gross negligence is operating with a reckless disregard for the truth or the failure to use even minimal care.

d. Fraud is an intentional concealment or misrepresentation of a material fact with the intent to deceive another person, causing damage to the deceived person.