A statement that financial statement information "is the responsibility of the company" issuing the statements is found in the

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The statement that financial statement information "is the responsibility of the company" issuing the statements is typically found in the management letter. This is a section of the annual report or other financial documents where management acknowledges its responsibility for preparing the financial statements and ensuring they are accurate and comply with accounting standards.

A Statement That Financial Statement Information "Is the Responsibility of the Company