15. You have learned that the auditor is responsible for expressing an opinion on the financial statements. The term financial statements includes the four financial statements and the notes that accompany the financial statements. A companys financial statements are often included as part of a larger document, such as the annual report. Does the auditor have any responsibility related to the other information in the documents containing the audited financial statements? Research the ASB and PCAOB standards online to determine if auditors have any responsibility for other information in documents containing the audited financial statements. Write a summary of your findings, and also discuss if the auditors responsibility is different depending on if the client is a public company or private company.