Why do auditors include the statement these financial statements are the responsibility of the company's directors?

Auditors include the statement that the financial statements are the responsibility of the company's directors to clarify the division of responsibility between management and the auditors. This emphasizes that it is the directors' duty to ensure the accuracy and completeness of the financial statements. By making this distinction, auditors highlight that their role is to provide an independent assessment of the statements rather than guaranteeing their accuracy. This statement also serves to reinforce the accountability of management in financial reporting.