An auditor primarily provides:

**The reasoning** An auditor's **primary role** is to act as an independent watchdog. Think of them as a referee in a football match — they don't play for either team, they just ensure the game is fair. When a company prepares financial statements (balance sheets, income statements, etc.), stakeholders (investors, banks, JAMB candidates studying Commerce 😊) need to trust those numbers. The auditor examines these statements and gives an **independent opinion** on whether they show a "true and fair view" of the company's financial position. This is called an *audit report*. The key principle here: **Independence**. The auditor must be objective, not involved in running the business. **Why the wrong options tempt you** - **A (Tax advice)** — Some auditors offer this as an *additional service*, but it's not their primary function. - **C (Accounting services)** — Accountants *prepare* the books; auditors *review* them. Different jobs! - **D (Marketing advice)** — Completely unrelated to auditing. **Quick takeaway** An auditor doesn't do the cooking (accounting) or serve the food (marketing) — they **taste-test to confirm the meal is safe** (independent verification of financial statements).