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Objective of Conducting an Audit of Financial Statements. The primary objective of the auditis to express an opinion on thefinancial statements.. SAS 1 Objectives of an Audit of Financial Statements. Present Fairly. 1. 2. In all Material Respects. 3. Financial Position, Results of Operations,
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1. Audit Responsibilitiesand Objectives Chapter 6
2. Objective of Conducting an Audit of Financial Statements