Explain why it is the answer it is & why it isnt the others

Management responsibility in an audit are different than the auditor's. The best way to describe the difference is ... A. Management is responsible for unaudited sections of the financial statements whereas auditor's must express an opinion only those portions of the financial statements of concern to investors and creditors. B. The Auditor is responsible for the quality of the information presented and Management is responsible for the content C. The Auditor is only responsible for an opinion on the financial statements and Management is responsible for the statements themselves. D. Management is responsible only for the financial statements but the auditor is responsible for all submissions to the SEC. Management refuses to allow the auditors to speak to the predecessor auditor. What should the auditor do? A. Speak to the predecessor auditor regardless as this is required by GAAS, B. Go to the Board of Directors and demand a conversation C. Withdraw from the engagement D. Inquire with the state CPA organization for a peer review of the company