QUESTION 13 0.075 points Save Answer An auditor has a duty to be an insurer of the fairness in the statements. be equally responsible with management for the preparation of the financial statements. provide reasonable assurance that material misstatements will be detected. be a guarantor of the fairness in the statements QUESTION 15 0.075 points Save Answer Management assertions are explicitly expressed representations about the financial statements. provided to the auditor in the assertions letter, but are not disclosed on the financial statements directly related to the financial reporting framework used by the company, usually U.S. GAAP or IFRS. stated in the footnotes to the financial statements