opinion on the fairness of financial statements(Standards such as the UK Generally Accepted Accounting Practice help to assure external users that the auditor's opinion on the fairness of financial statements is based on a commonly accepted framework. Alexander Demidov)
preparation and fair presentation of financial statements(Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Alexander Demidov)
