11. The auditor has considerable responsibility for notifying users as to whether or not the statements are properly stated. This imposes upon the auditor a duty to: a) Provide reasonable assurance that material misstatements will be detected. b) Be a guarantor of the fairness in the statements. c) Be equally responsible with management for the preparation of the financial statements. d) Be an insurer of the fairness in the statements. e) None of the above