Auditor objectivity and skepticism are critical to concluding whether financial statements are fairly presented because

a. Accidental errors can occur in preparing financial statements and can always be distinguished from deliberate fraudulent misstatements.

b. When there are deliberate attempts to mislead financial statement users, auditors must charge management with fraud.

c. They must decide whether grey areas where a lot of subjectivity exists in the financial statements reflect management bias.

d. Management will always be biased and try to manipulate the financial statements in their favour.