Joan Is The Owner Of A Small Manufacturing Company This Year Joan Has Obtained A

Joan is the owner of a small manufacturing company. This year, Joan has obtained a loan from the bank and for the first time, she is required to have an audit on her financial statements. When you meet with Joan, she asked you about the audit report. 

Required:

1)    Name two factors included in the description of the management’s responsibility for the financial statements, as included in the audit report.

2)    What is the auditor’s responsibility for the financial statements, as included in the audit report?

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