When determining whether the preconditions for an audit...
单项选择题 When determining whether the preconditions for an audit are present the auditor obtains management's agreement that it acknowledges and understands its responsibilities. Which of the following is not included in the agreement obtained by the auditor?
A．Management's responsibility for preparing the financial statements
B．Management's responsibility for internal control to enable the preparation of financial statements which are free from material misstatement.
C．Management's responsibility to provide the auditor with all information relevant to the preparation of the financial statements.
D．Management's responsibility to prevent and detect fraud
