**Core Concept**
The inguinal canal is a complex anatomical structure that provides a passageway for the spermatic cord in males and the round ligament of the uterus in females. Its boundaries are crucial for understanding inguinal hernias and surgical approaches. The boundaries of the inguinal canal are formed by the aponeuroses of the external and internal oblique muscles, the transversus abdominis muscle, and the fascia transversalis.

**Why the Correct Answer is Right**
The conjoint tendon, formed by the fusion of the aponeuroses of the internal oblique and transversus abdominis muscles, is actually the posterior boundary of the inguinal canal. The aponeurosis of the external oblique muscle forms the anterior wall, while the fascia transversalis forms the posterior wall. The inguinal ligament, which is a thickened part of the external oblique aponeurosis, forms the base or floor of the inguinal canal. The roof of the inguinal canal is formed by the internal oblique muscle.

**Why Each Wrong Option is Incorrect**
**Option A:** The conjoint tendon is not seen anteriorly; it is actually the posterior boundary of the inguinal canal.
**Option B:** The fascia transversalis indeed forms the posterior boundary of the inguinal canal, making this option incorrect.
**Option C:** The inguinal ligament does indeed form the base or floor of the inguinal canal, making this option incorrect.
**Option D:** The internal oblique muscle does indeed form the roof of the inguinal canal, making this option incorrect.

**Clinical Pearl / High-Yield Fact**
To remember the boundaries of the inguinal canal, use the mnemonic "ABCD": Anterior (external oblique aponeurosis), Base (inguinal ligament), Conjoint (posterior boundary formed by the conjoint tendon), and Dorsal (internal oblique muscle forms the roof).

**✓ Correct Answer: A. Conjoint tendon is seen anteriorly**