(CCA) Certified Corporate Accountant Practice Test
CCA - Certified Corporate Accountant CCA CCA Audit & Assurance
What is the primary objective of an external financial statement audit?
Select your answer
A
To detect all fraud within the organization
B
To provide reasonable assurance that financial statements are free of material misstatement
C
To evaluate the efficiency of management's operations
D
To certify that internal controls are operating effectively
Hint