Who is responsible for designing and implementing a$$ company's system of internal$$ controls? Where is this policy$$ stated?

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Part $1$

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Accountants are

A company's management is

Auditors are

responsible for designing and implementing internal controls relevant to the preparation and fair presentation of

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accounting forecasts

financial statements

that are free from

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any errors

material misstatement

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This policy is stated in

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a letter in the annual report

the footnotes to the financial statements

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