Final answer:
The auditors' responsibility is to obtain particular assurance about whether the financial statements are free of material misstatements. Hence, a) agree.
Step-by-step explanation:
The report indicates that the auditors' responsibility is to obtain particular assurance about whether the financial statements are free of material misstatements. This statement is accurate and in line with the role of auditors in financial reporting.
Auditors are independent professionals who review and verify the financial statements of an organization to ensure they are free from significant errors or fraud.
For example, auditors may examine supporting documents, conduct tests of transactions, and assess internal controls to provide reasonable assurance that the financial statements are accurate and reliable.