The auditor searches for evidence to
A) ensure the absence of fraud.
B) maintain their independence.
C) prove that management representations are accurate.
D) prove that recorded amounts are accurate.

Question

Quizplus · Accepted Answer

The primary objective of an auditor is to provide reasonable assurance that the financial statements are free from material misstatement. To achieve this, the auditor searches for evidence to prove that recorded amounts are accurate. While the auditor may also identify fraud or maintain their independence, these are not the primary objectives of the audit. Proving that management representations are accurate is also a part of the audit, but it is not the main objective.

The Auditor Searches for Evidence to