Which of the following statements best describes the reason why all external auditors have Do you have to be independent to be able to express your opinion?

(A) Businesses where fraud is committed, an independent auditor must come to detect them

(B) Management is in charge of preparing the Financial Statements and they are in turn the ones who use Financial Statements to be accountable for the management of the business, therefore, there is a conflict of interest

(C) Account imbalances must be detected and resolved by a person outside the organization (D) Management is in charge of preparing the Financial Statements, but does not determine whether its systems do not have adequate control, that is the job of the external auditor