15. As a requirement by SEC, all publicly-held companies in the U.S. must have an audit every year. What is the purpose of an audit? It is to:

a. Determine whether or not a company is a good investment

b. Render an opinion on the fairness of the statements

c. Determine whether or not the company complies with corporate social responsibility

d. Determine whether or not a company is a good credit risk

e. None of the above.