The Third Party Who Checks Annual Financial Statements to Ensure

Multiple Choice

The third party who checks annual financial statements to ensure that they are prepared according to International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP) and verifies that the information reported is reliable is the:

A) The government
B) International Accounting Standards Board (IASB)
C) Securities and Exchange Commission (SEC) .
D) auditor.