Question 2: (25 marks) A. Orion Company has had an annual audit performed by the same firm of certified public accountants for many years. The financial statements and copies of the audit report are distributed to stockholders each year shortly after completion of the audit. Who is primarily responsible for the fairness of these financial statements? Explain. (10 marks) B. What are related party transaction? Explain and give example. (10 marks) C. What are the major functions of audit working papers