The Independent Auditor Adds Credibility to the Client's Financial Report

The independent auditor adds credibility to the client's financial report by:

A) testifying under oath about client financial information.
B) attaching an auditor's opinion to the client's financial report.
C) maintaining a clear-cut distinction between management's representations and the auditor's representations.
D) stating in the auditor's communication of internal-control-related matters that the audit was made in accordance with Australian auditing standards.