Which of the Following Represents One of the Purposes of the Auditor's

Which of the following represents one of the purposes of the auditor's report?

A) To provide a place for management to justify questionable items in the statements
B) To provide comparative ratios for the company's financial data
C) To provide the CPA's opinion of the fairness of the financial statements
D) To satisfy the need for full disclosure of all the facts relevant to a company's results and financial position