In differentiating the role of a preparer versus an auditor, which of the following more closely relates to a preparer? (Select all that apply.)

• Maintains a questioning mind and thoroughly investigates evidence presented.
• Ensures information in the financial statements complies with the applicable financial reporting framework.
• Designs, implements, and maintains internal control over financial reporting.
• Provides access to all records, documentation, and personnel relevant to the financial statement preparation.