3 of 19 5 2 Marks The account that links the statement of earnings to the statement of financial position is: O a. Net eamings ob. Retained earnings Sales revenue Od Total expenses Unsure O e Shareholders' equity 4 of 19 2 Marks Which of the following statements regarding auditors is true? Auditors provide 100 percent assurance that the financial statements are accurate O Auditors check every transaction to determine if it was properly recorded Auditors form an opinion about whether the financial statements present fairly the financial position and results of the accounting period od Auditors prepare the financial statements of a company O. Auditors are generally government officials Unsure