Mark which column applies

Description	Auditor	Management	Neither
1. Ensure compliance with laws and regulations
2. Consider laws and regulations to plan and perform the audit.
3. Determine whether applicable laws and regulations are fair.
4. Identify the risks that have a pervasive effect on compliance.
5. Obtain written representations about laws and regulations.
6. Review minutes of meetings for evidence concerning compliance with laws and regulations.
7. Identify laws and regulations requiring compliance.
8. Suggest new regulations to authorities.
9. Establish internal controls pertaining to compliance with laws and regulations.
10. Provide positive assurance that no laws or regulations have been violated by employees.