Which of the following best describes why an independent auditor is engaged to express an...

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Accounting

Which of the following best describes why an independent auditor is engaged to express an opinion on the fair presentation of financial statements?
a. The opinion of an independent party is needed because a company is not likely to be considered objective with respect to its own financial statements.
b. It is difficult to prepare financial statements that fairly present a company's financial position and changes in cash flows without the expertise of an independent auditor.
c. It is a customary courtesy that all stockholders of a company receive an independent report on management's stewardship in managing the affairs of the business.
d. It is management's responsibility to seek available independent aid in the appraisal of the financial information shown in its financial statements.
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