Zia Yang is an accountant with Mildred & Lane Co. and she has recently been asked to visit Maine Manufacturers to survey their financial records, assess their compliance with federal and state laws, and provide an opinion reflecting the state of the company's financial records. Zia's assessment of the financial records of Maine Manufacturers is called which of the following?

A. a disclaimer of opinion

B. work product immunity

C. joint and several liability

D. an audit