While the responsibility for supporting these statements lies with management, auditors are responsible for independently investigating and examining such documents and producing an opinion based on such audit. Auditors express an opinion on whether a company's financial statements are fair in all material respects, in accordance with GAAP. Additionally, for companies affected by Sarbanes-Oxley requirements, auditors are required, as part of their broader financial audit, to review and issue an opinion on management's internal controls and the overall effectiveness of a company's internal control over financial reporting. 3M's "Report on Internal Control over Financial Reporting" reveals that the public accounting firm, PricewaterhouseCooper LLP, conducted that audit of the company and issued an unqualified opinion on the effectiveness of 3M's internal control over financial reporting (Gibson, 2013). An unqualified opinion is the best possible audit result and indicates compliance with GAAP and fair presentation of financial information. For better or worse, accountants responsible for audits are often included as defendants in financial reporting lawsuits. If 3M's earnings were falsified in their annual report, for example, an investor who relied on false information to make financial decisions could sue both 3M and its auditors who overlooked the misleading earnings figures. Accountants and auditors are held accountable for the financial statements they create or audit. After all, these are the professionals authorized to manage and certify the critical information produced by companies. Just as a disgruntled patient may sue a doctor for medical malpractice after a botched surgery, so too may a financial statement user who has suffered a loss based on dishonest or incorrect information