为什么B不对呢？

问题如下：

Assume U.S. GAAP applies unless otherwise noted. Which of the following statements best describes the level of accuracy provided by a standard audit report?

选项：

A.There is reasonable assurance that the financial statements contain no errors. B.There is full assurance that the financial statements are free of material errors. C.There is reasonable assurance that the financial statements are fairly presented.

解释：

Audits provide reasonable assurance that the financial statements are fairly presented, meaning that there is a high degree of probability that they are free of material error, fraud or illegal acts.