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Management's statement of responsibility: explains that the entity's financial statements are the responsibility of the entity's auditors. states that the financial statements are free of

Management's statement of responsibility:
explains that the entity's financial statements are the responsibility of the entity's auditors.
states that the financial statements are free of significant error.
affirms that management is responsible for assuring adherence to internal control policies and procedures.
guarantees that the firm has operated in a highly ethical manner.
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