Chapter 6 Test Bank Questions and Answers Distinct
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The objective of an audit of the financial statements is an expression of an opinion on - -the FAIRNESS of the financial statements in all material respects 
 
-If the auditor believes that the financial statements are not fairly stated or is unable to reach a conclusion because of insufficient evidence, the auditor - -has the RESPONSIBILITY of notifying financial statement users through the auditor's report. 
 
-Auditors accumulate evidence to - -reach a CONCLUSION about the fairness of the fi...