不是说审计师的目的是“要合理的确保财务报表在很大概率上是没有重大错误，欺诈或非法行为的”么？那为什么不包括舞弊？这不就是欺诈和重大错误么？还是审计师只查合不合规，最终数据能否对上？

问题如下：

Which of the following about the effectiveness of auditing in ensuring financial reporting quality is correct?

选项：

The audits' objective is not detecting fraud. This is a limitation on auditing effectiveness.

Audit opinions are not required to be obtained by public firms.

Auditors may only issue opinions and do not explain reasons. The opions that auditors issued only have qualified or unqualified.

解释：

A is correct.

The financial statements should be presented fairly. This is the objective of audits. Thus, auditors must be provide reasonable assurance this objective can reached. In some circumstances, such as a company is engaging in accounting fraud, auditors may be deceived by the company, so they are difficult to find accounting fraud. In most countries, regulators require companys trading in public to have independent auditors' opinion on their financial statements. Auditors may issue a qualified opinion,  unqualified opinion, disclaimer of opinion, and adverse opinion.