Smith & Jones,Accountants,agrees to Perform an Audit for Brick

Multiple Choice

Smith & Jones,Accountants,agrees to perform an audit for Brick & Mortar Stores,Inc.Whether or not this agreement meets all of the requirements of a contract,the parties are likely to follow the rules of contract law because they​ 

A)  ​want to avoid potential problems. 
B)  ​are conscious of those rules. 
C)  ​are not conscious of those rules. 
D)  ​have a moral obligation to do so.