One of the financial statement auditor’s major concerns is to ascertain whether internal control is designed to provide reasonable assurance that:

D. That the Financial reporting is Reliable.

Optio D is the right answer.

d- financial reporting is reliable

Auditors major concern is whether the Financial reporting is reliable

answer D is the correct 

thank you 

A. Profit margins are maximized, and operational efficiency is optimized.

answer is d. Internal controls are intended to get a reasonable assurance that financial statements are free from errors.

d).    Auditors concerns is to ascertain whether internal control over financial reporting provides reasonable assurance regarding the integrity and reliability of financial reporting and the preparation of financial statements for external purposes.

A is the correcet answer becuase it is concern with the internal operations of a business.

(D) may be classified as auditor's concern.