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A. Statutory Auditor
B . Internal Auditor
C. Accountant
D. Management
E. None
D....................>>> Management
The Company Management, which provides the external auditor data
The accountant and internal auditor are also responsible to the Directors, but if he was aware of fraud or deceit
Option (D) Management is the correct answer.
Management
It is the responsibility of Company to Company so Management is the correct answer (Option D)
Preparation of financial statements is the responsibility of the Management.
This is relating to the auditor
Preparation of financial statements is the responsibility of the Accountant.
This is relating to the management
Financial statement preparation if the responsibility of ACCOUNTANT/ it may be a CHIEF & Manager Accounts.