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C is corrent because financial statements are the representations of management, and they have the responsibility for producing proper financial statements.
A is incorrect because his/her responsibility is to gather audit evidence regarding the fairness of the financial statements.
B is incorrect because his/her responsibility is limited to expressing an opinion as to the fairness of the financial statements.
D is incorrect because its responsibility for enforcing disclosure requirements in financial statements of publicly held companies is secondary to management’s primary responsibility for the representations included in the financial statements.