7. Which of the following best describes the reason why independent auditors' report on ?nancial statements? A) Poorly designed internal control may be in existence. B) A management fraud may exist and it is more likely to be detected by independent auditors. C) Different interests may exist between the company preparing the statements and the personsusing the statements. D) A misstatement of account balances may exist and is generally corrected as the result of theindependent auditors' work.