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The question appears to be related to the principles or standards of auditing, the responsibilities of management regarding financial statements, and the auditor's role in ensuring these statements are accurate and properly presented.

Answer

Audit report ensures financial statements do not mislead.

The auditor expresses an opinion on financial statements by means of a written audit report to ensure that they do not mislead anybody.

Answer for screen readers

The auditor expresses an opinion on financial statements by means of a written audit report to ensure that they do not mislead anybody.

More Information

An audit report provides assurance that financial statements are accurate and fairly represent the entity's financial position by verifying entries, classifications, and disclosures.

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