The Fourth Directive of the European Commission:
A) aims at harmonizing the educational and training prerequisites necessary to become a statutory auditor.
B) requires that the auditor's report include whether the financial statements present a "true and fair view."
C) mandates for the new members of the auditing profession to hold a university degree in accountancy.
D) requires that the auditor of the company to be the officer or employee of the company being audited.
Correct Answer:
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