Requirement b. What is the auditor's responsibility related to the report of management? The auditor's responsibility is to statements and the presentation of the financial financial reporting Requirement a. What are the pu The purpose of the first part of th internal control over financial rep fair presentation of the financial e determine the accuracy of management's report of internal control in express an opinion on the fairness of locate and fix all errors and fraud over prepare the bookkeeping for Requirement b. What is the aud The auditor's responsibility is to the presentation of the financial financial reporting statements and The purpose of the first part of the report of management is for management to state its responsibilities for internal control or the fair presentation ensure all material and immaterial weaknesses are publically documented in the Requirement b. report improvements management must make on their to express an opinion on the effectiveness of internal control over The auditor's res > presentation of the financial statements and financial reporting