The objective of the ordinary examination by the independent auditor is the expression of an opinion on
a. the fairness of the financial statements.
b. the accuracy of the financial statements.
c. the accuracy of the annual report.
d. the balance sheet and income statement.
Auditors accumulate evidence to
a. defend themselves in the event of a lawsuit.
b. justify the conclusions they have otherwise reached.
c. satisfy the requirements of the Securities Acts of 1933 and 1934.
d. enable them to reach conclusions about the fairness of the financial statements and issue an appropriate audit report.
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