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A financial statement audit should be designed to obtain reasonable assurance that the financial statements are free of material misstatement due to error or fraud.
What is financial statement?
Financial statements are official records of a company, an individual, or another entity's financial transactions and standing. The presentation of pertinent financial data is organized and presented in an understandable style.
Financial statements are written records that outline a company's operations as well as its financial success. Government organizations, accounting firms, and other entities frequently audit financial statements to assure their accuracy and for reasons related to taxes, financing, or investment.
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