Which of the Following Best Describes What an Auditor Is

Multiple Choice

Which of the following best describes what an auditor is doing before providing an opinion on a set of financial statements?

A) An auditor is taking the source documents and is recreating the financial statements to prove they are accurate.
B) An auditor is trying to collect sufficient appropriate evidence to prove the financial statements are true and fair.
C) An auditor is assessing the liability they have to shareholders for losses suffered from inaccurate financial statements.
D) An auditor is checking that the accountants preparing the financial statements have followed their advice correctly on material matters.