The primary reason for an audit by an independent, external audit firm is to

The primary reason for an audit by an independent, external audit firm is to

Answer: Provide increased assurance to users as to the fairness of the financial statements. (The overall objectives of the auditor include obtaining reasonable assurance about whether the financial statements as a whole are free of material misstatement, whether due to fraud or error. This determination permits an auditor to express an opinion on (attest to) whether the financial statements are presented fairly, in all material respects, in accordance with an applicable financial reporting framework (e.g., U.S. GAAP). An audit performed by an independent, external audit firm provides assurance of the objectivity of the auditor's opinion.)