Which of the following is an example of a privity relationship?

a. A third party for whom the audit is being primarily conducted is known by the auditor.

b. A third party unknown specifically by the auditor but known to be a person to whom the client might take the audited financial statements and apply for a loan.

c. A third-party creditor unknown to the auditor who relies on the audited financial statements to make a credit decision concerning the auditor's client.

d. The auditor's client for whom the auditor agreed to perform the audit.