B 为什么不对？

问题如下：

Which of the following statements is most accurate about the responsibilities of an auditor for a publicly traded firm in the United States? The auditor must:

选项：

A.ensure that the financial statements are free from error, fraud, or illegal acts. B.state that the financial statements are prepared according to generally accepted accounting principles. C.express an opinion about the effectiveness of the company's internal control systems.

解释：

For a publicly traded firm in the United States, the auditor must express an opinion as to whether the company's internal control system is in accordance with the Public Accounting Oversight Board, under the Sarbanes–Oxley Act. The opinion is given either in a final paragraph in the auditor's report or as a separate opinion.