HKICPA QP Module 8 Principles Of Auditing Practice Questions - HKICPA Qualification Programme Associate Level Module 8 Principles Of Auditing (Hong Kong) Exam

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According to HKSA 200, what is the primary objective of an independent auditor conducting an audit of financial statements?

To express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework To detect and prevent all instances of fraud, error, and non-compliance with laws and regulations within the client entity To guarantee the future viability of the entity and the efficiency with which management has conducted its affairs To prepare the financial statements and verify that they are mathematically accurate and free from all errors

Correct Answer:

To express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework

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