Jan 8 • 15M
25 Overall Objectives of Auditor
This podcast is dedicated for Audit Discussions. I will be explaining important concepts of Audit and will also try to invite Industry Experts so that the listeners can not only get theoretical knowledge but can also have practical view of the Audit subject.
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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