审计学：一种整合方法-阿伦斯-英文版-第12版-课后答案-Chapter-6-Solutions-Manual.docVIP

6-26 (Continued) 6- PAGE 1 SEQ CHAPTER \h \r 1Chapter 6 Audit Responsibilities and Objectives Review Questions 6-1 The objective of the audit of financial statements by the independent auditor is the expression of an opinion on the fairness with which the financial statements present financial position, results of operations, and cash flows in conformity with generally accepted accounting principles. The auditor meets that objective by accumulating sufficient appropriate evidence to determine whether the financial statements are fairly stated. 6-2 It is managements responsibility to adopt so