Bloom one of the junior auditors tasked to perform a financial statement audit for Radon Company. Bloom was having a meeting with the members of the audit team to refresh their understanding on their responsibilities as auditors. Bloom was somehow confused as Bloom's previous work before joining the audit firm was a preparer of financial statements. Which of the following is a responsibility of an auditor and not of a preparer? O To make sure that the financial statements present information in accordance with the applicable financial reporting framework O To design, implement, and maintain internal controls relevant to the fair presentation of financial statements O Seek evidence to corroborate or confirm information provided in the financial statements O Make estimates for some financial statement items and select the appropriate accounting policies for the presentation of the financial statements.