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

A、TheCPAfirmisengagedandpaidbytheclient;therefore,thefirmhasprimaryresponsibilitytobeanadvocatefortheclient.;
B、TheCPAfirmisengagedandpaidbytheclient,buttheprimarybeneficiariesoftheauditarethosewhorelyonthefinancialstatements.;
C、Shouldasituationarisewherethereisnoconvincingauthoritativestandardavailable,andthereisachoiceofactionswhichcouldimpactaclient'sfinancialstatements,theCPAisfreetoendorsethechoicewhichisintheinvestors'interests.;
D、TheCPAfirmhasprimaryresponsibilitytotheFAS
B、