The audit committee of a company’s Board of Directors is most likely to act in the interests of shareholders when:（）
A. a company officer other than the CEO controls the audit budget.
B. a reliable communication "firewall" is in place between the committee and the company’s internal auditors.
C. the committee has authority to prevent the company from engaging in non-audit business relationships with its external auditors.
参考答案：C
解析：
The audit committee is responsible for evaluating the financial information that the company provides to shareholders. This committee should be able to approve or reject the company’s proposed non-audit engagements with its external auditing firm. The audit committee, not management, should control the audit budget, and there should be no restrictions on communication between the committee and the company’s internal auditors.