Independent Auditors Perform Audits on the Financial Reports of Public

Independent auditors perform audits on the financial reports of public companies.This type of auditing can best be described as:

A) a discipline that assures financial information presented by management.
B) an activity whose purpose is to search for irregularities.
C) a regulatory function that prevents the issuance of improper financial information.
D) a professional activity that measures and communicates financial and business data.