Which of the Following Tasks Is Not Commonly Performed by an External

Which of the following tasks is not commonly performed by an external auditor?

A) External auditors examine transactions,but the number examined is dependent on the strength or weakness of the internal control system.
B) External auditors evaluate the system of internal controls.
C) External auditors test whether the internal control system is being followed.
D) External auditors assume responsibility for the total accuracy of the financial statements.
E) External auditors inspect a sample of the transactions that are entered into the records of a company.