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Which of the following statements reflects the meaning of the 'agency theory'? A. The auditors are the agents of the directors and address their audit report to the general public. B. The auditors are the agents of government and report to the directors on the accuracy of the financial statements. C. The auditors are the agents of shareholders and report to them on the financial statements prepared by directors. D. The directors are the agents of shareholders and are accountable to the shareholders for their stewardship of the company's assets. E. The directors are the agents of government and are accountable to the taxation authorities for their stewardship of the company's assets. |