Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

An independent audit report is most likely to provide:
Option A:absolute assurance about the accuracy of the financial statements.
Option B:reasonable assurance that the financial statements are fairly presented.
Option C:a qualified opinion with respect to the transparency of the financial statements.

Answer: B