#47 June 2015 Mock AM

Hello,

I think the both B and C are answers to number 47. The Exam Solution shows C. Does anyone know why its not B? I checked my materials, and it seems B is listed as what the auditor should also state.

[question removed by admin]

Under U.S. GAAP, the auditor must provide its judgment about the company’s internal controls, or the processes the company uses to ensure accurate financial statements.