Auditors defenses against hhentsufits Lack of duty- means that the CPA claims that there was no implied or expressed contract to perform Nonnegligent performance -in an audit, the CPA firm claims that the audit was performed in accordance with gaas Contributory Negligence- exists when the client's own action prevents the auditor from discovering the cause of the loss. Absence of Causal Connection- to succeed in an action against the auditor. the client must be a ble to show that there is a close causal connection between the auditors breach of the standard of due care and the damages suffered by the client. Loebbecke Au面BEArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc, Lack of Duty - means that the CPA claims that there was no implied or expressed contract to perform. Nonnegligent Performance - in an audit, the CPA firm claims that the audit was performed in accordance with GAAS. Contributory Negligence - exists when the client’s own action prevents the auditor from discovering the cause of the loss. Absence of Causal Connection - to succeed in an action against the auditor, the client must be able to show that there is a close causal connection between the auditor’s breach of the standard of due care and the damages suffered by the client