Management's Responsibilities Include

Management's responsibilities include

A) the testing of internal controls relevant to the preparation of financial statements that are free of material misstatement
B) the design and implementation of internal controls relevant to the preparation of financial statements that is free of material misstatement
C) the design and implementation of control systems relevant to the preparation of financial statements that are free of material misstatement
D) the design and implementation of internal controls to ensure that the preparation of financial statements are free of material misstatement