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A is corrent. In order to meet the required standard of due care in conducting an audit of a client’s financial statements, a CPA has the duty to perform with the same degree of skill and judgment expected of an ordinarily prudent CPA under the circumstances.
B is incorrect because third party expectations do not guide the standard of due care. Rather, the standard of due care is guided by state and federal statute, court decisions, the contract with the client, GAAS and GAAP, and customs of the profession.
C is incorrect because it is generally the client’s responsibility to prepare its financial statements in accordance with generally accepted accounting principles.
D is incorrect because a CPA is not normally liable for failure to detect fraud or irregularities unless (1) a "normal" audit would have detected it, (2) the accountant by agreement has undertaken greater responsibility, or (3) the wording of the audit report indicates greater responsibility