Which of the Following Is the Best Statement of the Duty

Which of the following is the best statement of the duty owed by an accountant in his or her professional work?

A) To do the job correctly and discover all irregularities.
B) To follow generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS) .
C) To act as a professional and not commit fraud.
D) To exercise the skill and care of the ordinarily prudent accountant in the same circumstances.