Explanation:

- Understanding Financial Statement Disclosures:

- The responsibility for the preparation and fair presentation of financial statements, including the disclosures, primarily rests with the management of the organization.

- Management is tasked with ensuring that financial statements are comprehensive, accurate, and in compliance with applicable laws and accounting standards.

- Option Analysis:

- Option 1 - Auditor: Responsible for examining the statements to provide an opinion, not responsible for the disclosures themselves.

- Option 2 - Management: Correct, as they are primarily responsible for preparing the financial statements, including all necessary disclosures.

- Option 3 - Auditor’s staff: Assist in the audit process but do not hold primary responsibility for disclosures.

- Option 4 - Central Government: May set regulations and standards, but does not directly handle disclosures.

- The correct answer is Management from Option 2.