Which of the Following Statements Is True

Which of the following statements is True?

A) An auditor cannot render an opinion unless the auditor has audited all affiliates of a company.
B) An auditor may not successfully assert that the auditor had no motive to be part of a fraud.
C) An auditor is primarily responsible for a client's footnotes in its financial statements.
D) An auditor may be exposed to criminal as well as civil liability.