人的尊严，随着时代的变迁有不同的侧重。今天，我们所向往的人的尊严，是更好地“以人为本”，更加关注公民的各种权益，更加关心人的自由、人的全面发展。这体现了 [ ]

A．发展的趋势是前进性与曲折性的统一

B．矛盾的特殊性通过普遍性表现出来

C．解决好主要矛盾，有利于次要矛盾的解决

D．同一事物在发展的不同阶段有不同的矛盾

Andrew is a share trader. Last week, he purchased a company’s shares in reliance upon a copy of the auditors’ report of the company. The company is a listed company. The report was compiled on the basis of some of the company’s invoices the dates of which had been altered (‘the Irregularity’). As a result, the report exaggerated the profit of the company and Andrew suffered a loss from the transaction.Before the report was made, the auditors were aware of the Irregularity. However, they did not make any enquiry or carry out an investigation of any kind about the Irregularity before they approved the report by signing it. In addition, the auditors mentioned nothing about the Irregularity in the report.Required:In relation to professional negligence:

(a) Advise the auditors as to whether they were negligent in preparing and approving the report. (5 marks)