Which of the following is not within the class of foreseen users of an accountant's work product?

A.  A prospective shareholder of the client.
B.  A lender bank when the accountant knows only that the client will use the financial statements to obtain a loan from an unspecified source.
C.  A bank when the accountant knows the client will rely on the financial statements as the basis for a loan from the bank.
D.  An investor if the accountant knows that the client is seeking capital from a select group of investors.


A.  A prospective shareholder of the client.

Business

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