25 Overall Objectives of Auditor

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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