Answer:
d. independent auditor s report
Step-by-step explanation:
In evaluating companies across industries, financial managers will often read the independent auditors report as a means of interpreting the statements correctly.
The audit report usually tells stakeholders and the public if the financial statements have been prepared free from 'fraud and error' and if the growth of the company has been as a result of trading or from other sources of income. By so doing financial managers are able to exclude such extra ordinary items and compare trading and/or operational profits of different companies