أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Management's Responsibility
Management is responsible for the preparation and fair presentation of the financial statements of the company in accordance with the reporting standards.
Auditors' Responsibility
The auditors are responsible to express an opinion on the financial statements based on their audit procedures (which include tests of controls and tests of detail). Those standards also require that the auditors comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements.
