Which of the following is a responsibility of management as outlined in the engagement letter ? Select all that apply .

A.implementation and maintenance of adequate internal controls to ensure financial statements are free from material misstatement

B. preparation of financial statements in accordance with the appropriate financial reporting framework

C.selection of appropriate accounting policies in accordance with the appropriate financial reporting framework

D. provide an assessment of the effectiveness of key internal controls

E. allow the auditor unrestricted access to personnel and documents as needed