Which of the following statements is correct concerning an auditor’s responsibilities regarding financial statements?

(A) Making suggestions that are adopted about the form and content of an entity’s financial statements impairs an auditor’s independence.

(B) An auditor may draft an entity’s financial statements based on information from management’s accounting system.

(C) The fair presentation of audited financial statements in conformity with GAAP is an implicit part of the auditor’s responsibilities.

(D) An auditor’s responsibilities for audited financial statements are not confined to the expression of the auditor’s opinion.