Andrew owns shares in ABC Plc, whose accounts were audited by Carla. The accounts of the financial year, which ended on 31 December 2010, showed that ABC Plc had made a profit of EUR1,000,000 when it should have shown a loss of EUR500,000. After seeing those accounts, Andrew bought more shares in ABC plc. Andrew later realised that the new shares he had bought were in fact worth much less than what he had paid for them.Required:Advise Carla whether she owes a duty of care to Andrew. (10 marks)