Which of the Following Exemplifies the Role of an External

Which of the following exemplifies the role of an external auditor?

A) Victor recorded the transactions entered in to by Trident, Inc. in the proper accounting period.
B) Victor prepared the annual budget of Trident, Inc., and he also helped the department heads prepare budgets for each department.
C) Victor evaluated the internal controls of Trident, Inc. and reported on the financial position as at the year end.
D) Victor conducted an investigation into the affairs of Trident, Inc. to allay suspicions of mismanagement of funds.