If a Firm Failed to Disclose Billions of Dollars in Short

Multiple Choice

If a firm failed to disclose billions of dollars in short term debt in its annual financial report that has been distributed to shareholders,who should be found guilty? (i) Directors of the board.(ii) Internal auditor.(iii) External auditor.

A) (i) (ii) (iii)
B) (i) (ii)
C) (ii) (iii)
D) (i) (iii)