

The following is from the Wiley CPA 2011 Test Bank Software (Online). Click here to get over 900 AUD CPA Exam practice questions for $87.
Topic: Audit Evidence
The primary responsibility for the adequacy of disclosure in the financial statements of a publicly held company rests with the
A: Partner assigned to the audit engagement.
B: Management of the company.
C: Auditor in charge of the fieldwork.
D: Securities and Exchange Commission.
just wanted to know whether the CPA Exams 2010 are out.
I would think B, since the key management officers has to signed off on the financial statements as part of reporting requirements to the SEC.