All of the Following Are the Objectives of an Audit

All of the following are the objectives of an audit EXCEPT:

A) Compliance with legislative or regulatory requirements and related authorities.
B) The auditor's opinion enhances the credibility of the financial statements, the user cannot assume that the opinion is an assurance as to the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity.
C) The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with and identified financial reporting framework.
D) The phrases used to express the auditor's opinion are "give a true and fair view" or "present fairly, in all material respects', which are equivalent terms.