bailee
2.Independent Audit is essentially a group of contract among client,bailee and Federation of CPA.
3.the person who delivers personal property (goods or money) in trust to the bailee in a bailment.
4.In this part, I cite some cases and decisions to explain the meaning of "properly and carefully" above all. Then, with the purpose of distinguish discriminations, I compare it one by one with the standards which the common carrier and bailee must be complied when they fulfil the care of cargo obligation, and the standard of the obligation of making the ship seaworthy.

