Which of the following are included in the primary roles of an independent auditor $($CPA$)?$

Multiple select question.

Determines if financial statements are materially correct, rather than absolutely correct.

Assumes both legal and professional responsibilities to the public as well as to the company paying the auditor.

Issues public reports that assess the quality of the management team.

Presents an opinion on whether the company should be considered a good investment, average investment or poor investment.

Provides estimates of the market value of significant assets.

Presents conclusions in an audit report that include an opinion as to whether the statements are prepared in conformity with GAAP