Using the following letters, identify the case to which each statement is most closely related Smith v London Assurance Corp State Street Trust v Emst 1136 Tenants Corp v Max Rothenberg & Co Ultramares Corp. v Touche 2 Ernst& Ernst v Hochfelder Credit Alliance v Arthur Andersen Escott v BarChris Construction Corp 5 6 7 Match each of the options above to the itens below Established a three point test for auditor liability, including that auditors demonstrate some action to acknowledge the existence of the third party and the third party's intent to rely on the opinion and financial statements Was the first United States case involving a suit against auditors