Which of the following is least likely to be an example of ordinary negligence?

a. The auditor misinterprets a transaction because he or she did not read the invoice carefully.

b. The auditor reads the minutes of the meetings of the client's board of directors and fails to note an important property acquisition approved by them.

c. The auditor omits the observation of the client's inventory that is material.

d. The auditor misreads an invoice and fails to note that an expenditure charged to an expense account should have been capitalized.