B is corrent because comfort letters (also referred to as letters for underwriters) are signed by the independent auditor. In a comfort letter, issued in conjunction with a registration of securities, an auditor refers to subjects such as independence, compliance of audited financial statements with SEC requirements, unaudited financial statements, changes subsequent to the latest financial statements, and statistical tables.
A is incorrect because the internal auditor does not sign comfort letters.
C is incorrect because the client does not sign comfort letters.
D is incorrect because the client’s lawyer does not sign comfort letters.
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