Which of the Following Statements Is Correct Concerning an Auditor's

Multiple Choice

Which of the following statements is correct concerning an auditor's responsibilities regarding financial statements?

A) An auditor may not draft an entity's financial statements based on information from management's accounting system.
B) The adoption of sound accounting policies is an implicit part of an auditor's responsibilities.
C) An auditor's responsibilities for audited financial statements are confined to the expression of the auditor's opinion.
D) Making suggestions that are adopted about an entity's internal control environment impairs an auditor's independence.