ORIGINAL TEXT From page 62 of a journal article by Catherine Gowthorpe and Oriol Amat published in 2005: The preparers of those financial statements act as intermediaries between the regulators and the users of the statements. They therefore occupy a powerful position as interpreters of the regulations, and, given the complexity of the business world, it is hard to see how some degree of interpretation can be avoided.   STUDENT’S ASSIGNMENT "The preparers of those financial statements can act as intermediaries between regulators and users of financial statements."   What needs to be added to the student’s assignment to ensure that it is referenced properly?单项选择题

A

Nothing, this is referenced correctly.

B

(Gowthorpe & Amat, 2005)

C

(Catherine & Amat, 2005, p. 62)

D

(Gowthorpe & Amat, 2005, p. 62)

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