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What various defenses may auditor use in defending against suit brought by a client

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An auditor may defend against a suit brought by a client by showing that they conducted the audit in accordance with professional standards, that the client's losses were not caused by the auditor's actions, or that the client failed to provide accurate information. Additionally, the auditor may argue that the client's claims are time-barred or that the damages claimed are unreasonable.

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Q: What various defenses may auditor use in defending against a suit brought by a client?
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