Under which common law approach are auditors most likely to be held liable for ordinary negligence to a "reasonably foreseeable" third party?

The correct answer to the following question will be the "Rosenblum Approach".

Explanation:

Except for the methodology of privacy, this strategy is very inclusive and comprehensive in terms of complexity. This framework keeps an auditor responsible for any service provider depending on the income statement.

Therefore, Rosenblum Approach is the right answer,