auditors' responsibility for the sustainability disclosures? A. Auditors do not have any responsibility for the climate-change-related disclosures as they are not part of the financial statement. B. Auditors need to test whether the climate-change-related disclosures are consistent with the financial report and report any material inconsistencies in the emphasis of matter paragraph. C. Auditors need to test whether the climate-change-related disclosures are consistent with the financial report and report any material inconsistencies in the other matter paragraph. D. Auditors provide reasonability assurance on the sustainability disclosures, which is reflected in the audit opinion for the financial statement. E. None of the above is correct. auditors' responsibility for the sustainability disclosures? A. Auditors do not have any responsibility for the climate-change-related disclosures as they are not part of the financial statement. B. Auditors need to test whether the climate-change-related disclosures are consistent with the financial report and report any material inconsistencies in the emphasis of matter paragraph. C. Auditors need to test whether the climate-change-related disclosures are consistent with the financial report and report any material inconsistencies in the other matter paragraph. D. Auditors provide reasonability assurance on the sustainability disclosures, which is reflected in the audit opinion for the financial statement. E. None of the above is correct