$($foresecable user$).$

The three approaches that regulate auditor responsiblity create conflicting precedents relative to negligence. Variants of each approach exist in every state.

The $q,$ approach requires audiors to be responsible to known financial statement users.

The Restatement approach requires responskility lowards $q,$ users of the financial stafements.

The $q,$ approach assigns responsibility by the audtor to the namowest category of financial statement users.

The $q,$ approach includes responsibility toward any foresetable users of they financial statements.

The tird party user approach revolves around audtor $q,$

Preve

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