Select the necessary words from the list of possibilities to complete the following statements. Statements 1. Responsibility for the preparation and fair presentation of the financial statements rests with the 2. The auditor's responsibility relating to a GAAS audit is for on the financial statements. 3. If the auditors have examined the prior year's financial statements presented for comparative purposes, they should their opinion for any new information. 4. If a scope limitation is so severe that a qualified opinion is inappropriate, the auditors should issue a(n) 5. The auditors issue a qualified opinion or a(n) financial statements to be inadequate. opinion, if they consider the disclosure in the client's