选项
A.
The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are materially misstated.
B.
The external audit is an exercise carried out in order to give an
C.
The external audit is performed by management to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.
D.
The external audit provides negative assurance on the truth and fairness of a company's financial statements.
正确答案：A