The Responsibilities Section of the Principles Underlying an Audit Conducted

The Responsibilities section of the Principles Underlying an Audit Conducted in Accordance with GAAS is concerned with:

A) proper planning and supervision, appropriate materiality levels, and sufficient appropriate audit evidence.
B) an audit opinion in accordance with the auditor's findings, whether the financials are presented fairly, and whether the financial are in accordance with the applicable financial reporting framework.
C) whether the auditor has unrestricted access to those within the entity from whom the auditor needs to obtain audit evidence.
D) complying with ethical requirement, appropriate competence and maintaining professional skepticism.