Which of the Following Is True About an Auditor's Responsibility

Which of the following is true about an auditor's responsibility with respect to accounting estimates?

A) The auditor is responsible for both preparing accounting estimates and evaluating their reasonableness.
B) The auditor is responsible for preparing accounting estimates in accordance with generally accepted auditing standards.
C) The auditor is responsible for evaluating the reasonableness of accounting estimates.
D) The auditor has no responsibility with respect to accounting estimates.