Independent CPAs perform audits on the financial statements of issuers. This type of auditing can best be described as

A. An activity whose purpose is to search for fraud.
B. A discipline that attests to financial information presented by management.
C. A professional activity that measures and communicates financial and business data.
D. A regulatory function that prevents the issuance of improper financial information.

Ans: B. A discipline that attests to financial information presented by management.

Business

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