Which of the Following Is a Characteristic of the Person

Which of the following is a characteristic of the person doing the assessment of the financial statements?

A) The person completing the assessment is not an employee of the company.
B) The person completing the assessment works for an accounting firm that is associated with the company in a role of being hired to perform an internal audit.
C) The person performing the assessment may be a banker,current or potential stockholder,or a regulatory body.
D) The person performing the assessment makes adjustments to the decisions recorded by the firm so that outsiders have accurate information to make decisions.