Consult Paragraph A4 (in Appendix A) of PCAOB Auditing Standard No. 5. What is the auditors responsibility

Question:

Consult Paragraph A4 (in Appendix A) of PCAOB Auditing Standard No. 5. What is the auditor’s responsibility related to information disclosed by management at the time of an earnings release, if any? What is the auditor’s responsibility related to the information disclosed by management in the management’s discussion and analysis section, if any? Do you agree with these responsibilities? Why or why not? Discuss.