Indicate whether each statement below represents potential responsibilities of the auditor, the management of Toxic Waste Disposal Co., or neither in accordance with AU-C 935, Compliance Audits, by selecting the appropriate circle. Each choice may be used once, more than once, or not at all. Description Management Neither management nor the auditor 1. Ensure compliance with laws and regulations. 2. Consider laws and regulations to plan and perform the audit. 3. Determine whether applicable laws and regulations are fair. 4. Identify the risks that have a pervasive effect on compliance. 5. Obtain written representations about laws and regulations. 6. Review minutes of meetings for evidence concerning compliance with laws and regulations. 7. Identify laws and regulations requiring compliance. 8. Suggest new regulations to authorities. 9. Establish internal controls pertaining to compliance with laws and regulations. 10. Provide positive assurance that no laws or regulations have been violated by employees. Oo ooo ooooo oooo 0 0 0 0 0 0