The most important information in the$$ auditor's responsibilities section$$ includes:$($Select all that$$ apply.$)$

A$.$

Stating that the objective of the audit is to obtain evidence about whether the financial statements are free of material misstatements whether due to error or$$ fraud, and to issue an audit opinion.

B$.$

Stating that management is responsible for selecting the appropriate accounting principles and maintaining internal control over financial reporting sufficient for preparation of financial statements that are free of material misstatements due to fraud or error.

C$.$

As part of this risk$$ assessment, the auditor considers internal control over financial reporting in the design of the audit procedures. The assessment is not for the purpose of expressing an opinion on internal control over financial$$ reporting, and the auditor does not express such an opinion.

D$.$

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.

E$.$

The audit procedures selected depend on the$$ auditor's judgment, and consider the$$ auditor's assessment of the risks of material$$ misstatement, whether due to fraud or error.

F$.$

Define reasonable assurance as a high level of$$ assurance, but not absolute assurance.

G$.$

An audit includes evaluating the appropriateness of the accounting policies$$ used, the reasonableness of significant$$ estimates, the overall presentation of the financial$$ statements, and the$$ entity's ability to continue as a going concern.

H$.$

Assuming responsibility to assess whether there is substantial doubt about the$$ entity's ability to continue as a going concern.