state gov UPPCL Assistant Accountant 2022 - 23 Mock Test Accounting and Auditing Financial Statements Analysis Auditing
As per Section 143 of the Companies Act, 2013, the primary objective of auditing is to:
1
Detect fraud and hold the responsible person
2
Detect and prevent errors
3
Detect and prevent frauds
4
Report financial statements that give a true and fair view of the state of the company’s affairs