Which of the Following Management Responsibilities Is Not Established Under

Multiple Choice

Which of the following management responsibilities is not established under PCAOB standards?

A) To present a written assessment of the effectiveness of the company's internal control over financial reporting as of the end of the company's most recent fiscal year.
B) To accept responsibility for the effectiveness of the company's internal control over financial reporting.
C) To evaluate the effectiveness of the company's internal control over financial reporting using suitable criteria.
D) To perform cost-benefit analysis with respect to internal controls relating to assertions having a material effect on the financial statements.
E) To support it's evaluation of internal control with sufficient evidence, including documentation.