Which of the following statements about external auditors is NOT correct?

A、Externalauditorsareappointedbytheshareholdersofacompany;
B、Theprimaryresponsibilityofexternalauditorsistoinvestigatefinancialirregularitiesandreportthemtoshareholders;
C、Externalauditorsmayrelyontheworkofinternalauditors,iftheyfirstassessitsworth;
D、Externalauditorsareconcernedwiththefinancialrecordsandstatementsoftheorganisation