Answer:
the independent auditor who reviewed the statement.
Step-by-step explanation:
The headings of any financial statements includes
- the name of financial statement
- the period of financial statement
- the name of the company
Else, nothing else forms part of heading, the director in charge, the manager, the auditor reviewing the statements, all are disclosed at the end of financial statements.
Therefore, only auditor reviewing in the provided options is incorrect.