According to the PCAOB auditing standards (AS), the management of a company that issues securities must accept responsibility for the effectiveness of the entitys internal control over its financial reporting. Which of the following is not a responsibility of management?(Points : 2)

a. Must support the evaluation of the entitys internal control over financial reporting with sufficient documented evidence.

b. Must prepare a written assessment of the entitys internal control over financial reporting.

c. Must provide a written plan each year for use in updating the entitys internal control over financial reporting.

d. Must evaluate the actual effectiveness of the entitys internal control over financial reporting