CA Inter Auditing And Ethics Practice Questions - CA Intermediate Paper 5 Auditing And Ethics Exam

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As per SA 200, what is the overall objective of an independent auditor when conducting an audit of financial statements?

To detect every fraud and error in the entity's books of account To guarantee the absolute accuracy and future viability of the entity To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement and to report on them To prepare the financial statements in accordance with the applicable financial reporting framework

Correct Answer:

To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement and to report on them

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