Which of the Following Best Describes the Auditors' Responsibility with Respect

Multiple Choice

Which of the following best describes the auditors' responsibility with respect to management's estimates?

A) Verifying the mathematical accuracy of management estimates.
B) Assessing the likelihood that actual results will be consistent with management's estimates.
C) Evaluating the reasonableness of management's estimates.
D) Identifying how the failure of the entity to achieve management's estimates will influence users' decisions.