Question: When a practitioner performs a direct examination, the responsible party must A . Provide a written assertion. B . Prepare the financial statements. C .

When a practitioner performs a direct examination, the responsible party must
A. Provide a written assertion.
B. Prepare the financial statements.
C. Assess the risks of material misstatement.
D. Accept responsibility for the underlying subject matter.
When a practitioner performs a direct

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