$6.($LO $4)$ Management is responsible for which of the following?

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$1.$ Preparing financial statements in accordance with the appropriate auditing standards.

$2.$ Designing, implementing, and maintaining internal control relevant to the preparation of the financial statements.

$3.$ Using professional skepticism in the preparation of the financial statements.

Issuing an opinion on whether the financial statements are presented fairly in accordance with the appropriate financial reporting framework.