In her article about possible changes to the legal liability of auditors due to the modification of GAAS and the audit report as a result of The Clarity Project, Nancy Reimer points out that although the goal of the clarified standards is to make GAAS easier to read, understand and apply, the new modified standards establish a higher standard of care. A failure to meet these modified standards could increase a practitioner exposure to legal liability. Explain how the auditor legal liability might increase as a result of changes to the audit report discussed in Chapter 5.