Under Common Law,which of the Following Statements Most Accurately Reflects

Under common law,which of the following statements most accurately reflects the liability of a CA who gives a fraudulent opinion on an audit of a client's financial statements?

A) The CA is liable only to third parties who are in privity of contract with the CA.
B) The CA is liable only to known users of the financial statements.
C) The CA probably is liable to any person who suffered a loss as a result of the fraud.
D) The CA probably is liable to the client even if the client was aware of the fraud and did not rely on the opinion.