D$.$C$.$H$.,$ a public company is being audited by KGMP CPAs. The responsibilities are divided among the audit firm and the client as follows:

I. D$.$C$.$H$.$ is responsible for the design and implementation of internal controls over financial reporting.

II$.$ KGMP CPAs is responsible for the design and implementation of internal controls over financial reporting.

III. D$.$C$.$H$.$ is responsible for the preperation of the financial statement.

IV$.$ The internal audit department of KGMP CPAs is responsible for testing the controls of D$.$C$.$H$.$

a$.$

III only

b$.$

II only

c$.$

II and IV only

d$.$

I only

e$.$

III and IV only

f$.$

I and III only