Which of the Following Is Evidence of a Company's Positive

Which of the following is evidence of a company's positive ethical climate?

A) The company controller leaves work after lunch every Friday to play golf with his friends.
B) The company president has a framed motto on his desk that says: "Winning isn't the most important thing,it's the only thing."
C) The company's annual audit is performed by a firm of independent CPAs which has a purely business relationship with the company.
D) To ensure the statements are prepared properly,the company pays its external auditors extra to prepare its financial statements as well as audit them.