Smith & Smith,CPAs,audit the Financial Statements of ABC Company,who Require

Smith & Smith,CPAs,audit the financial statements of ABC Company,who require audited financial statements be provided to Acme Bank,who provides ABC Company with an operating line and several loans.Smith & Smith are aware of Acme Bank's reliance on their audit report to decide on granting financing to ABC Company.ABC's management also uses the audited statements to make management decisions and sometimes provide copies to their suppliers to evaluate ABC's credit.In this scenario,who is (are) the primary beneficiary (beneficiaries) of Smith & Smith's audit of ABC Company's financial statements?

A) Acme Bank.
B) ABC Company's shareholders.
C) ABC Company's management.
D) Suppliers to ABC Company.