Which of the following is a component of customer loyalty index?

Hark, CPA, failed to follow generally accepted auditing standards in auditing the financial statements of Long Corp., a nonpublic company. Hark also took several tax return positions that were not likely to be sustained on the merits because they were not supported by substantial authority. Long's management had told Hark that the audited statements and tax returns would be submitted to several banks to obtain financing. Relying on these documents, Third Bank gave Long a loan. Long defaulted on the loan. In a jurisdiction applying the traditional common law doctrine, if Third sues Hark, Hark will

A. Win because Hark and Third were not in privity of contract. B. Lose because Hark knew that banks would be relying on the financial statements. C. Win because Third was contributorily negligent in granting the loan. D. Lose because Hark was negligent in performing the audit.

The best substitute for mortgage insurance would be ________ insurance

A) decreasing-term B) whole life C) universal life D) variable life