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An auditor is required to establish an understanding with a client regarding the responsibilities for each engagement. This understanding generally includes:

A$)$ management's responsibility to guarantee that there are no material misstatements due to fraud.

B$)$ the auditor's responsibility to plan and perform the audit to provide reasonable, but not absolute$,$ assurance of detecting material errors or fraud.

C$)$ management's responsibility for providing the auditor with an assessment of the risk of material misstatement due to fraud.

D$)$ the auditor's responsibility for the fairness of the financial statements.