The correct answer is B. Writing the books of account.
An auditor is an independent person who examines the financial statements of a company or other organization to determine whether they are accurate and fair. The auditor’s job is to detect and prevent fraud, errors, and other irregularities in the financial statements.
The auditor does not write the books of account. This is the responsibility of the company’s management. The auditor’s job is to review the books of account to ensure that they are accurate and complete.
The auditor may also check the arithmetical correctness of the financial statements. However, this is not their primary responsibility. The auditor’s main focus is on detecting and preventing fraud and errors.
The auditor may also provide recommendations to the company’s management on how to improve the accuracy and reliability of the financial statements. However, the auditor is not responsible for making these changes. This is the responsibility of the company’s management.