Question 30 2 points Under common law, which of the following statements most accurately reflects the liability of a CPA who fraudulently gives an opinion on an audit of a clent's financial statements OA. The CPA is liable only to third parties in privity of contract with the CPA. O B. The CPA is liable only to known users of the financial statements O C. The CPA probably is liable to any person who suffered a loss as a result of the fraud. O D. The CPA probably is liable to the client even if the dient was aware of the fraud and did not rely on the opinion Question