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B is corrent. Financial statements and the accompanying footnotes are the responsibility of management. Auditors may offer a recommendation, but it would not be required to be disclosed in the footnotes.
A is incorrect. Financial statements and the accompanying footnotes are the responsibility of management. Auditors may offer a recommendation, but it would not be required to be disclosed in the footnotes. 
A is incorrect. Financial statements and the accompanying footnotes are the responsibility of management. Auditors may offer a recommendation, but it would not be required to be disclosed in the footnotes. 
D is incorrect. Financial statements and the accompanying footnotes are the responsibility of management. Auditors may offer a recommendation, but it would not be required to be disclosed in the footnotes.