What Reason Has Been Given to Explain the Lack of Well-Developed

What reason has been given to explain the lack of well-developed auditing professions in less developed economies?

A) Inability to train auditors given the lack of educational systems.
B) Since creditors and investors are not major players in these economies, there is little need for audited financial statements.
C) Investors and creditors in these countries do not want external auditors attesting to financial statement reliability.
D) In these cultures, financial statements are presumed to be accurate and therefore do not require independent audits.