Which of the Following Statements Pertaining to the Audit Function

Which of the following statements pertaining to the audit function is incorrect?

A) The primary responsibility for the information in the financial statements lies with the auditors.
B) The audit report describes the auditor's opinion of the fairness of the financial statements.
C) An audit ensures that the financial statements conform to generally accepted accounting principles.
D) The auditor doesn't examine all of the transactions an entity incurred.