QUESTION 16 2 points Save Answer An auditor has a duty to be a guarantor of the fairness in the statements. be an insurer of the fairness in the statements. be equally responsible with management for the preparation of the financial statements. provide reasonable assurance that material misstatements will be detected. QUESTION 17 2 points Save Answer In a financial statement audit, the auditor gathers evidence to determine whether the statements contain material errors or other misstatements. must have a thorough understanding of the entity and its environment. determines whether the financial statements are stated in accordance with specified criteria. All of these