Which of the Following Statements Best Describes the Role of the Auditor

Which of the following statements best describes the role of the auditor?

A) Auditors help management prepare the financial statements for the corporation.
B) Auditors prepare the financial statements of the corporation.
C) Auditors advise the directors on whether management has done a good job in managing the corporation's business
D) Auditors provide an independent assessment of the corporation's financial statements prepared by management usually for the benefit of shareholders.
E) Auditors advise the corporation on how to set up its bookkeeping system.