Which of the following statements is true when the CPA has been engaged to perform an audit of financial statements?

A、The CPA firm is engaged and paid by the client; therefore, the firm has primary responsibility to be an advocate for the client.;
B、The CPA firm is engaged and paid by the client, but the primary beneficiaries of the audit are those who rely on the financial statements.;
C、Should a situation arise where there is no convincing authoritative standard available, and there is a choice of actions which could impact a client's financial statements, the CPA is free to endorse the choice which is in the investors' interests.;
D、The CPA firm has primary responsibility to the FAS
B、