The Phrase 'Reasonable Assurance' in the Auditor's Report Is Intended

Multiple Choice

The phrase 'reasonable assurance' in the auditor's report is intended to inform users that auditors:

A) act as insurers of the accuracy of the statements.
B) base their conclusions about the statements on professional judgment.
C) certify the material presented in the statements by management.
D) guarantee fair presentation of the financial statements.