the solutions is in bold font, so you don't need to give me answer. Can you explain each option(why it is correct, why it's incorrect)?

23. What is NOT a category of safeguards that can be used by professional accountants? A. Safeguards created by the profession, by legislation or by regulation. B. Safeguards developed by CALDB. C. Safeguards which are engagement specific. D. Safeguards within the client's systems. 25. The statement about auditor independence that is true is: A. Statutory law does not recognize the need for audit independence. B. Statutory law recognizes the need for audit independence. C. All auditor appointments must be made by the shareholders in the Annual General Meeting (AGM). D. The auditor has no right to be hear at the annual general meeting (AGM). 27. Inclusion of which of the following in a promotional brochure published by an audit firm would be most likely to result in a violation of the ethical rules? A. Educational and professional qualifications of its partners. B. Details of types of services offered. C. List of fees for services, including hourly rates and fixed fees. D. Testimonials and endorsements by existing clients. 31. A violation of the profession's ethical standards would be least likely to occur when an auditor: A. Is a member of the same golf club as the managing director. B. Undertakes a management advisory engagement and decides on the most appropriate computer system for a client. C. Refers life insurance assignments to the auditor's spouse, who is a life insurance agent. D. Holds the position of company secretary with an audit client which is a public company. 37. An audit of the financial report of Campbell Ltd, an Australian listed company, is being conducted by an external auditor. The external auditor is expected to A expresses an opinion as to the attractiveness of Campbell for investment purposes B. expresses an opinion as to whether the financial report is prepared in accordance with an applicable financial reporting framework C. makes a 100% examination of Campbell's records. D. certifies the correctness of Campbell's financial report. 38. The accuracy of information included in notes that accompany the audited financial report of a company whose shares are traded on a stock exchange is the primary responsibility of A. the independent auditor B. the stock exchange officials. C. the Securities and Exchange Commission D. the company's management