A． 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． B.     The external audit is an exercise carried out in order to give an opinion on the effectiveness of a company's internal control system.
C． 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． D.     The external audit provides negative assurance on the truth and fairness of a company's financial statements.