21.

1. It is not a major purpose of the auditors report on financial statements to

    1. Assure investors of the complete accuracy of the financial statements. 

    2. Deter creditors from extending loans in high-risk situations. 

    3. Describe the auditing procedures undertaken to gather evidence for the opinion. 

    4. Clarify for the public the nature of the auditors responsibility and performance. 

   	A.	2, 3, or 4
   	B.	1, 2, or 3
   	C.	1, 2, or 4
   	D.	3, 4, or 1