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.