In a financial audit under the GAO's Government Auditing Standards, an auditor is not responsible for which of the following?

a. Determining whether the financial statements present fairly financial position, results of operations, and cash flows in conformity with GAAP.

b. Planning the audit with due professional care.

c. Determining whether the entity has complied with apphcable laws and regulations.

d. Determining whether the entity is acquiring, protecting, and using resources economically and efficiently.

Choose the correct answer.