4. The primary responsibility of an independent auditor who is a professional accountant is to: A. Prepare or make changes to source documents. B. Assess whether the management is honest. C. Evaluate the "fair presentation" of the company's financial reports. D. Prepare current financial reports for the client. 5. The stewardship function is reflected by: A. Minimizing interperiod allocations only. B. Performance evaluation. C. Performance evaluation and minimizing interperiod allocations. D. Full disclosure and minimizing interperiod allocations