Which of the Following Statements About Company Audit Is Correct

Which of the following statements about company audit is correct?

A) All large companies are required by law to have an audit of their annual financial statements.
B) The company audit is useful to investors because it guarantees the accuracy of the financial statements.
C) Company audits are carried out by auditors from the government.
D) Companies are not required to have an audit provided that they publish their annual reports on the Registrar of Companies' website.