During the Course of the Audit Engagement, the External Auditor

Multiple Choice

During the course of the audit engagement, the external auditor suggests an adjustment to the financial statements. The suggestion is accepted by management without argument. This suggests that:

A) the external auditor is primarily responsible for the fairness of the financial statements.
B) the internal auditor has assumed responsibility for the changes made.
C) the external auditor has prepared the financial statements.
D) the client has assumed responsibility for the changes made.