Choice "D" is correct. An auditor's responsibility is to express an opinion on financial statements based on an audit.
Choice "c" is incorrect. An auditor may draft an entity's financial statements based on information from management's financial system. This would be referred to as a compilation engagement.
Choice "a" is incorrect. The adoption of sound accounting policies is an implicit part of management's responsibilities, not the auditor's responsibilities.
Choice "b" is incorrect. An auditor often makes suggestions that are adopted about an entity's internal control environment.
