Which of the following is the most direct subject of an audit opinion?

Question

Quizplus · Accepted Answer

An audit opinion is primarily given on the financial statements presented by the company. The opinion gives assurance to the stakeholders regarding the accuracy, completeness, and reliability of the financial information presented in the statements. Though internal controls, management's integrity, and independence are also important factors in the audit process, they are not the direct subject of an audit opinion.

Which of the Following Is the Most Direct Subject of an Audit