The correct answer is: B. Audit report.
An audit report is a formal document that is issued by an independent auditor after they have completed an audit of a company’s financial statements. The report expresses the auditor’s opinion on whether the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework.
A cost report is a document that is prepared by a company to show the costs that have been incurred in the production of a product or service. The report is used to calculate the cost of goods sold and to determine the profitability of the product or service.
A statutory report is a document that is required by law to be filed with a government agency. The report may contain information about the company’s financial condition, its operations, or its compliance with laws and regulations.
A management report is a document that is prepared by a company’s management team to provide information about the company’s performance to its shareholders, creditors, and other stakeholders. The report may contain information about the company’s financial condition, its operations, its strategies, and its risks.
In conclusion, the correct answer is: B. Audit report.