To Which of the Following Stakeholders Do the Auditors of Tesco

To which of the following stakeholders do the auditors of Tesco plc have a legal as opposed to a moral responsibility

A) The bank
B) The employees
C) HM Revenue and Customs
D) People intending to buy shares in the company
E) A supplier of goods to Tesco plc
F) The shareholders
G) The government of the United Kingdom
H) The council of the Stock Exchange