Which of the Following Statements Best Describes the Role of the Auditor

Which of the following statements best describes the role of the auditor?

A) Auditors advise the corporation on how to set up its bookkeeping system.
B) Auditors provide an independent assessment of the corporation's financial statements prepared by management for the benefit of shareholders.
C) Auditors prepare the financial statements of the corporation.
D) Auditors help management prepare the financial statements for the corporation.
E) Auditors advise the directors on whether management has done a good job in managing the corporation's business