Which of the Following Is True of Transactional Accountants

Which of the following is true of transactional accountants?

A) They evaluate the internal control systems of an organization and test the accounts to ensure that all economic events are recorded and reported properly.
B) They form and express an opinion as to whether an organization's financial statements, taken as a whole, reflect its financial position on a given date and the results of its operations for a given period.
C) They report on the adequacy of internal controls, the accuracy and propriety of transactions.
D) They employ generally accepted accounting principles (GAAP) to process information useful in decision making.