Which of the following best describes why an independent auditor is asked to express an opinion on the fair presentation of financial statements?
(1)  It is difficult to prepare financial statements that fairly present a company’s financial position, operations, and cash flows without the expertise of an independent auditor.
(2)  It is management’s responsibility to seek available independent aid in the appraisal of the financial information shown in its financial statements.
(3)  The opinion of an independent party is needed because a company may not be objective with respect to its own financial statements.
(4)  It is a customary courtesy that all stockholders of a company receive an independent report on management’s stewardship of the affairs of the business.