Why was the issuance of International Standard on Auditing 13 (ISA 13) considered so important to harmonization of auditing standards? (10 points) A) It required all multinational corporations to adopt international auditing standards by 2008. B) It specified the form and content of the annual report. C) It provided guidance on the form and content of the audit report. D) It requires the auditor to express an opinion on whether the statements give a true and fair view of corporate performance