Which of the Following People Described Would Be in the Best

Multiple Choice

Which of the following people described would be in the best position to audit a set of financial statements?

A) An accountant who prepared the financial statements because they understand the accounts best.
B) A senior manager in the organization whose accounts are being audited because they understand the environment in which the organization operates.
C) An independent professional with accounting knowledge because they can remain unbiased when reviewing the financial statements.
D) An owner of the organization who is not involved in its day to day operations because they are most interested in ensuring the information is accurate.