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Is CPA responsible for preparing financial statements? Discuss the responsibility and functions of CPA with evidence of annual report. Also name the different Financial statements

Is CPA responsible for preparing financial statements? Discuss the responsibility and functions of CPA with evidence of annual report. Also name the different Financial statements that audited by external auditors at Saudi Aramco.
https://www.saudiaramco.com/en/investors/investors/reports-and-presentations# then download the Saudi Aramco Annual report 2019 in PDF Form.

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