Which statement is most appropriate?

a. The primary players in assurance work are the auditor and the party to whom assurance is being provided, while for consulting work it is simply the auditor and the client.

b. The primary players in assurance work are the auditor, the client and the third party to whom assurance is being provided, while for consulting work it is simply the auditor and the client.

c. The primary players in assurance work are the auditor, the client and the audit committee to whom assurance is being provided, while for consulting work it is simply the auditor and the client.

d. The primary players in assurance work are the auditor, the client and the third party to whom assurance is being provided, while for consulting work it is simply the auditor, the client and the audit committee.