Please help and please post original answer not someone else's answer's. Thanks

18 LO3 An audit client applied for a bank loan from First Bank. In con- nection with the loan application, the client engaged its auditor to audit its financial statements, and the auditor issued an unqualified opinion. Based on those statements, First Bank loaned money to the client. Shortly thereafter, the client filed for bankruptcy, and First Bank sued the auditor for damages. The audit documentation showed negligence and possible other misconduct in performing the audit. Under what circumstances is First Bank an identified user? b. What exceptions to the identified user test might First Bank argue? a