What responsibility does the auditor have for information on the company's website that may be linked to

Question:

What responsibility does the auditor have for information on the company's website that may be linked to electronic versions of the company's annual financial statements and auditor's report? How does this differ from the auditor's responsibility for other information in the company's annual report that includes the financial statements and auditor's report?

Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...