The independent auditor of some 50 to 70 years ago, differs from auditor of today, in that they were more concerned with:

c) Detection of irregularities and errors

c) Detection of irregularities and errors

That's the classic auditing that I know. 

c)

answer is C 

c

The correct answer will be Detection of irregularities and errors in future for the organization.

I think they were concerned with Detection of irregularities and errors, what it means C

The correct option is (C)

I would say that answer B is the answer, as auditing has always been about fair presentation.

Modern audit is aimed at mitigating practice risk, personal liability risk, therefore the focus is on the following:

• Independence and code of professional conduct
• Reportable irregularities has been highlighted since the global financial instrument crash of2009; which prompted the re-writing of IAS39; IFRS7.
• Enron was a wake-up call to auditing field

Option (C) is the correct answer.