48. Which of the following is not within the class of foreseen users of an accountant's work product? a) A shareholder of the client. b) A lender bank when the accountant knows only that the client will use the financial statements to obtain a loan from an unspecified source. c) A bank when the accountant knows the client will rely on the financial statements as the basis for a loan from the bank. d) An investor if the accountant knows that the client is seeking capital from a select group of investors