Which of the following statements is false? a. The auditor is responsible for the preparation...

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Accounting

Which of the following statements is false?

a. The auditor is responsible for the preparation of financial statements and the related notes.

b. The external auditors are required to audit the internal control assessment of the company as well as the financial statements.

c. All of the above.

d. The Sarbanes-Oxley Act of 2002, Section 404, requires that an internal control report be added to the annual report.

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