Which responsibility of public accountants consists of reviewing the records used to prepare financial statements?

1. Auditing is the review of the records used to prepare financial statements. 2. It is an important responsibility of public accountants, who then issue a formal auditor's opinion. 3. That written opinion says whether the statements were prepared in accordance with accepted accounting rules, and it forms part of the annual report. 4. Tax return preparation and management consulting are also public accounting services, but neither is the review of the underlying records. _Source: OpenStax Introduction to Business (CC BY 4.0), Ch 14 "Using Financial Information and Accounting", section 14.2 The Accounting Profession_