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Considering and understanding how business decisions affect the financial statements is: The sole responsibility of the Securities and Exchange Commission. 2. Provided in the auditor's

Considering and understanding how business decisions affect the financial statements is:

  1. The sole responsibility of the Securities and Exchange Commission.

2. Provided in the auditor's report.

3. Referred to as an economic consequence perspective.

4. Interpreted strictly by the company's suppliers.

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