单选题 Which of the following is an independent auditor least likely to do with respect to a company' s financial statements? A. Provide an opinion concerning their fairness and reliability. B. Perform an independent review of them. C. Prepare and accept responsibility for them.

【正确答案】 C

【答案解析】Auditors make an independent review of financial statements, which are prepared by company management and are management' s responsibility. It is the responsibility of auditors to confirm the assets, liabilities, and other items included in the statements and then issue an opinion concerning their fairness and reliability.