Which of the Following Best Describes the Primary Role and Responsibility

Multiple Choice

Which of the following best describes the primary role and responsibility of the independent external auditor?

A) Produce a company's annual financial statements and notes.
B) Express an opinion on the fairness of a company's annual financial statements and footnotes.
C) Provide business consulting advice to audit clients.
D) Obtain an understanding of the client's internal control structure and give management a report about control problems and deficiencies.