OBJECTIVES OF AUDIT


OBJECTIVES OF AUDIT

As per SA-200 “Overall Objectives of the Independent Auditor”, in conducting an audit of financial statements, the overall objectives of the auditor are:

(a) To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement ; and

(b) To report on the financial statements, and communicate as required by the SAs, in accordance with the auditor’s findings.

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