Management and the external auditor share equal responsibility for the faimess of the entity's financial...

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Accounting

Management and the external auditor share equal responsibility for the faimess of the entity's financial statements in accordance with GAAP.Neither management nor the external auditor has significant responsibility for the fairness of the entity's financial statements in accordance with GAAP.Management has the primary responsibility to ensure that the company's financial statements are prepared in accordance with GAAP, and the auditor provides reasonable assurance that the statements are free of material misstatement.Management has the primary responsibility to ensure the company's financial statements are prepared in accordance with GAAP, and the auditor provides a guarantee that the statements are free of material misstatement.
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