施工方进度控制的管理措施涉及管理的思想、方法、手段以及承发包模式、合同类型与风险管理等。其中，工程承发包模式主要影响（）。

A.工作之间的逻辑关系

B.工程实施的组织与协调

C.施工技术的选择

D.经济激励措施的效力

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)