AAT Level 4 Practice Test
AAT Level 4 - Professional Diploma in Accounting AAT L4 Audit & Assurance
The primary objective of an external audit is to:
Select your answer
A
Detect all fraud and errors in the financial statements
B
Provide reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error
C
Certify the accuracy of every transaction
D
Prepare the financial statements on behalf of management
Hint
