How would you best describe the role of the auditor in relation to the financial statements and to the narrative elements of the annual report and accounts?

A、Theauditorprovidesassuranceonthefinancialstatementsbuthasnoresponsibilitywithrespecttothenarrativereports.
B、Theauditorprovidesassuranceonthefinancialstatementsandreportsanyinconsistenciesinthenarrativereports.
C、Theauditorprovidesassuranceonthefinancialstatementsandonanyfinancialfigurescontainedinthenarrativereports.