Select the option that expresses the given sentence in direct speech.

The auditor remarked that the manager’s assertion of innocence had been a complete deception, as the files produced by the fraud unit had indisputably confirmed his role in the embezzlement.

The correct sentence in direct speech is: “The manager’s assertion of innocence has been a complete deception, as the files produced by the fraud unit have indisputably confirmed his role in the embezzlement,” the auditor remarked.

Step-by-step Explanation:

1. Understand the Tense Backshifting Rule:
When converting direct speech into indirect speech with a past tense reporting verb (e.g., "remarked"), verbs in the Present Perfect Tense change to the Past Perfect Tense.

2. Reverse the Transformation (Indirect to Direct Speech):
To convert the indirect speech back to direct speech, we must reverse the tense shift:
• "had been a complete deception" (Past Perfect) reverts back to "has been a complete deception" (Present Perfect), agreeing with the singular subject "the manager's assertion of innocence".
• "had indisputably confirmed" (Past Perfect) reverts back to "have indisputably confirmed" (Present Perfect), agreeing with the plural subject "the files produced by the fraud unit".

3. Sentence Restructuring:
Remove the conjunction "that" used in reported speech, enclose the original spoken statement within quotation marks, and follow it with the reporting clause ", the auditor remarked."

Therefore, the sentence correctly expressed in direct speech matches the provided correct option.