To Emphasise Auditor Independence from Management, Many Entities Follow the Practice

To emphasise auditor independence from management, many entities follow the practice of:

A) appointing a partner of the audit firm conducting the audit to the entity's audit committee.
B) having the auditor report to an audit committee of external members of the board of directors.
C) requesting that a representative of the auditor be on hand at the annual general meeting.
D) establishing a policy of discouraging social contact between employees of the entity and the staff of the auditor.