Answer:
Explicitly represented in the responsibility paragraph of the auditor stand-red report
Step-by-step explanation:
Auditor responsibility: It is the auditor's responsibility to ensure that all the information that's provided to him by the management is fair or correct. The auditor has to collect the evidence to ensure that the information is correct or not or information is a misstatement. An auditor is a well-educated person who is liable for all the accounting information. The audition is also beneficial for the third party to engage in business with the company and assess the reliable information.