单选题
Which of the following are owed a duty of care by auditors when preparing a company’s audit report?
A、
A potential investor with no current holding
B、
An existing shareholder looking to increase their holding
C、
A company looking to make a takeover bid for the company
D、
The company and the existing shareholders in the company as a body
【正确答案】
D
【答案解析】
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