The list of activities below represents responsibilities of financial statement preparers, auditors, and regulators. Select the party responsible for each of the activities listed: Responsible Party Activity Form an opinion on the fair presentation or the truth and fairness of the financial statements. Disclosing changes in accounting policies. Determine whether the estimates made are reasonable. Providing information that is relevant to the users of the financial statements. Setting high-quality auditing and assurance standards. Conducting a review of a firm's compliance with its quality control policies and a sample of engagement files for compliance with professional standards