Which of the following best describes the primary reason an independent auditor reports on financial statements? A. To give stockholders some assurance that any fraudulent activities will be detected. B. To identify a poorly designed internal control structure that may produce unreliable financial statements. C. To provide expertise to clients, which may not be totally knowledgeable of prevailing GAAP. D. To add credibility where appropriate, since the client may not be perceived as objective with respect to its own financial statements.