The trait that distinguishes auditors from accountants is the

A、auditor'sabilitytointerpretaccountingprinciplesgenerallyacceptedintheUnitedStates.;
B、auditor'seducationbeyondthebachelor'sdegree.;
C、auditor'sabilitytointerpretFASBStatements.;
D、auditor'sexpertiseintheaccumulationandtheinterpretationofauditevidence.