Which of the Following Is One Purpose of the Report

Which of the following is one purpose of the Report of the Independent Auditor?

A) to provide a place for management to justify questionable items in the statements
B) to provide comparative ratios for the company's financial data
C) to provide the accountant's opinion of the fairness of the financial statements
D) to satisfy the need for full disclosure of all the facts relevant to a company's results and financial position