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A - The Auditor
B - The board of Directors
C - The AICPA
D - The Management
E - Other
Always it's option D) The management...good question best of luck.
D. Management (Management is responsible for preparation and presentation of Financial Statements as per GAAP and IFRS)
The responsibility and liability of creating financial statements is upon the management of an Organisation.
The Answer is "Management" That who are responsible for the preparation and presentation of Financial Reports
Preparation of financial statement is responsibility of management.
.........................The management...........
