The Auditor's Relationship with Financial Statement Users Is Different from the Relationship

Multiple Choice

The auditor's relationship with financial statement users is different from the relationship that most professionals have with the users of their services because:

A) higher standards of professionalism apply.
B) the users directly remunerate the auditor.
C) the primary beneficiaries of the audit do not engage the auditor.
D) of the confidentiality aspects involved.