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Name the person who independently examines the accounting records and financial statement of the entity. O a. None of the options O b. Manager c. Director d. Auditor Assume, Mr. A is appointed as an auditor of Jindal Steel to evaluate the internal control system by conducting the interviews of the owners and managers. Identify the type of evaluation tool which may assist him from the options given below: a. Interview Management b. Test Control c. Interview Employees d. Observe Processes age Next page U Who among the following is responsible for the preparation of financial Statement in accordance with applicable financial reporting framework? a. Auditor b. Bothe auditor and Management c. None of the options d. Management Next page