Which of the Following Claims Concerning the Quality of Auditors

Which of the following claims concerning the quality of auditors' work would least likely result in civil liability for damages?

A) Gross negligence amounting to constructive fraud.
B) Failure to investigate possible fraud when other entities in the industry have experienced frauds.
C) Reckless disregard of evidence that the financial statements do not conform to generally accepted accounting principles.
D) Issuing an unqualified auditors' opinion when evidence suggests that the financial statements were not prepared according to generally accepted accounting principles.