Which of the following is not an assurance that the auditors give to parties that rely on financial statements?

a. Auditors know how the amounts and disclosures in the financial statements were recorded, summarized, classified, and compiled.

b. Auditors give assurance that the amounts in the financial statements are accurate.

c. Auditors gathered sufficient evidence to provide a reasonable basis for forming their opinion.

d. If the gathered evidence allows them to do so, auditors can give assurance, in the form of an opinion, that the financial statements taken as a whole are fairly presented.