Which of the Following Best Describes the Reason Why Independent

Which of the following best describes the reason why independent auditors report on financial statements?

A) A management fraud may exist and it is more likely to be detected by independent auditors.
B) Different interests may exist between the company preparing the statements and the persons using the statements.
C) A misstatement of account balances may exist and is generally corrected as the result of the independent auditors' work.
D) Poorly designed internal control may be in existence.