转动转换器，使低倍物镜正对通光孔的标准是什么（　　）

A．用眼睛瞄一瞄

B．低倍物镜和通光孔对齐

C．转到一定的角度

D．转动时，看到低倍物镜对准通光孔，且有“咔”的响声

Money Bank (‘the Bank’) received an application for a loan from a company (‘the Loan’). The company submitted a copy of the company’s annual report to the Bank to support the application. The report, which was an unqualified one, contained negligent misstatements by the auditors preparing the report. In reliance upon the report, the Bank granted the Loan to the company.Required:In relation to professional negligence:

(a) Advise the auditors as to whether they owed a duty of care to Money Bank. (5 marks)