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According to the TFEU, what is the specific mandate of the Court of Auditors regarding EU budget implementation and to which institutions must it address its statement of assurance?
A
To examine the lawfulness and regularity of revenue and expenditure, providing a statement of assurance to the European Commission
B
To examine the lawfulness and regularity of revenue and expenditure, adopting binding discharge decisions for the Commission
C
To examine the lawfulness and regularity of revenue and expenditure, providing a statement of assurance under Article 322
D
To examine the lawfulness and regularity of revenue and expenditure, providing a statement of assurance to the European Parliament and the Council
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