Read the text below entitled "External Audit" in order to answer question:External AuditSource: http://ec.europa.eu/budgetJan 16th, 2008 (Adapted)The
European Union's (EU) annual accounts and resource management are
overseen by its external auditor, the European Court of Auditors, which
draws up an annual report for the Council and the European Parliament.
The Court's main task is to conduct an external, independent audit of
the European Communities' annual accounts. As part of its activities,
the Court of Auditors produces:an
annual report on the activities financed from the general budget,
detailing its observations on the annual accounts and underlying
transactions;an opinion, based on its audits and given in the
annual report in the form of a statement of assurance, on (i) the
reliability of the accounts and (ii) the legality and regularity of the
underlying transactions involving both revenue collected from taxable
persons and payments to final beneficiaries;special reports giving the findings of audits covering specific areas of management.The Court of Auditors is entitled to access all documents required during the course of its audit.In paragraph 1, the text informs that an annual report for the Council and the European Parliament
a) may be written.
b) should have been produced.
c) must be created.
d) is produced.
e) could be analyzed.