Which of the Following Best Describes the Primary Role and Responsibility

Multiple Choice

Which of the following best describes the primary role and responsibility of independent external auditor?

A) Produce a company's annual financial statements and notes.
B) Express an opinion on the fairness of a company's annual financial statements and footnotes.
C) Provide business consulting advice to audit clients.
D) Obtain an understanding of the client's internal control structure and give management a report about control problems and deficiencies.