The correct answer is: C. Satisfy the requirements of the act.
Auditors accumulate evidence to satisfy the requirements of the auditing standards. These standards require auditors to obtain sufficient appropriate evidence to support their opinion on the financial statements. The evidence that auditors obtain is used to form their opinion on whether the financial statements are fairly presented in accordance with the applicable financial reporting framework.
Option A is incorrect because auditors accumulate evidence to support their opinion on the financial statements, not to defend themselves in the event of a lawsuit.
Option B is incorrect because auditors accumulate evidence to support their opinion on the financial statements, not to justify the conclusion they have reached.
Option D is incorrect because auditors accumulate evidence to support their opinion on the financial statements, not to make it impossible for them to reach conclusions about the fairness of the financial statements.