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In the context of assurance activities, what does the term "assurance objectivity" refer to?

In the context of assurance activities, what does the term "assurance objectivity" refer to?

A.

To the degree to which an Assurance Provider can adhere to industry standards and best practices in performing audits.

B.

To the degree to which an Assurance Provider can provide accurate and reliable information to stakeholders on which they can form an opinion about the subject matter themselves.

C.

The degree to which an Assurance Provider can be impartial, disinterested, independent, and free to conduct necessary activities to form an opinion about the subject matter.

D.

To the degree to which an Assurance Provider can minimize costs and maximize efficiency in performing audits.

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