he auditor's report on the published financial statements of a large corporation should be viewed as:

Select one:

a. The opinion of independent experts as to the overall fairness of the statements.

b. The opinion of the corporation's chief accountant as to the overall fairness of the statements.

c. A guarantee by a firm of certified public accountants that the statements are accurate.

d. A guarantee by the Financial Statements Insurance Board that the statements do not overstate assets or net income.