Reasonably Foreseeable Third Parties Are Best Described as ________

Reasonably foreseeable third parties are best described as ________.

A) management of the company
B) those that have direct involvement through a contract
C) those third parties who will rely on the audit and are specifically known by the auditor
D) Members of a limited class of third parties,known by the auditor,who potentially will rely on the audit but are not specifically known by the auditor