Which of the following is not an underlying premise of an audit?
A. Management must provide the auditor with all information relevant to the preparation and fair presentation of the financial statements.
B. The auditors should be provided unrestricted access to those within the entity from whom the auditor determines it necessary to obtain audit evidence.
C. Management and the auditors have responsibility for the preparation of financial statements in accordance with the applicable financial reporting framework.
D. Where appropriate, the auditor may obtain information from those charged with governance.
Answer: C
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