According to the PCAOB auditing standards (AS), the management of a company that issues securities must accept responsibility for the effectiveness of the entity's internal control over its financial reporting. Which of the following is not a responsibility of management?(Points : 2)
a. Must support the evaluation of the entity's internal control over financial reporting with sufficient documented evidence.
b. Must prepare a written assessment of the entity's internal control over financial reporting.
c. Must provide a written plan each year for use in updating the entity's internal control over financial reporting.
d. Must evaluate the actual effectiveness of the entity's internal control over financial reporting.