In conducting an audit of financial statements, the overall objectives of the auditor are
● To obtain reasonable assurance about
* whether the financial statements as a whole
* are free from material misstatement,
■ whether due to fraud or error,
* thereby enabling the auditor to express an opinion on
■ whether the financial statements are prepared,
■ in all material respects,
■ in accordance with an applicable financial reporting framework; and
● To report on the financial statements, and communicate as required by the SAs, in accordance with the auditor’s findings.
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