The party responsible for the preparation of financial statements is: a. external auditors
b. management
c. stockholders
d. Financial Accounting
e. Standards Board

The party responsible for the preparation of financial statements is:

b. management

Explanation:

Company B's financial statements are prepared by its management (board of directors) the under the applicable reporting framework, such as the international financial reporting standards (IFRS) or the US GAAP (generally accepted accounting principles).  The external auditors verify that the financial statements have been so prepared and issue their audit opinion as to their true and fair view and in compliance with auditing standards.  Financial statements are prepared for the stockholders mainly and other stakeholders.

answer; (consensus);

i would say their habit of breaking down.