C选项哪里不对

问题如下：

Q. An independent audit report is most likely to provide:

选项：

A.absolute assurance about the accuracy of the financial statements. B.reasonable assurance that the financial statements are fairly presented. C.a qualified opinion with respect to the transparency of the financial statements.

解释：

B is correct. The independent audit report provides reasonable assurance that the financial statements are fairly presented, meaning that there is a high probability that the audited financial statements are free from material error, fraud, or illegal acts that have a direct effect on the financial statements.