When an Accountant Has Followed Generally Accepted Auditing Standards and Generally

When an accountant has followed generally accepted auditing standards and generally accepted accounting principles,which of the following is true?

A) The accountant is not negligent.
B) The accountant could be negligent in some other respect.
C) The accountant will not be liable for any losses suffered by users of the financial statements.
D) The accountant will have uncovered any fraud or other problems with the financial statements.