Leon Levy,a Partner at the Audit Firm Where You Work,asked

Leon Levy,a partner at the audit firm where you work,asked you to work on the audit of the balance sheet of Geminy Corp.Geminy is not a public company and has not been required to have audited financial statements in the past.This year,due to a new bank loan,its bank requested that audited financial statements be provided.Who are the primary users in this assurance engagement?

A) Leon Levy
B) the bank
C) management of Geminy Corp
D) shareholders of Geminy Corp