Primary objective of an external audit is to:
ADetect all fraud
BExpress an opinion on whether financial statements give a true and fair viewCORRECT
CPrepare the accounts
DSet internal controls
ACCAAudit & Assurance
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Why the answer is B, and why the others tempt you.
ISA 200: the auditor's objective is reasonable assurance and an opinion on whether the financials are free of material misstatement.
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