Which of the following is more likely to be a foreseeable party?

a. A member of the general public, unknown to the auditor, who invests in stock of the auditor's client and relies on the audited financial statements for his or her investment decision.

b. The controller of the auditor's client.

c. A company known to the auditor that is interested in buying the client and that asks the client to provide it with audited financial statements.

d. A local credit institution that has consistently done business with the auditor's client over the years and has relied on the audited financial statements in making credit decisions.