Andrew is an auditor. Last year, a bank paid him for a reference from him regarding the creditworthiness of a company. In the reference,Andrew negligently gave a reference stating that the creditworthiness of the company was gooD、Relying on the reference, the bank granted a loan to the company.However, by reason of a global financial crisis, the company has just been wound up by the creditors and is unable to repay the loan to the bank.Required:In relation to professional negligence, adviseAndrew as to whether he is liable for the loss suffered by the bank. (10 marks)