Final answer:
The goal of financial statement auditing is to provide reasonable assurance that the financial statements do not contain material misstatements.
Step-by-step explanation:
The goal of financial statement auditing is to provide reasonable assurance that the financial statements do not contain material misstatements.
Financial statement auditing is a process conducted by independent auditors who assess the reliability and credibility of financial information presented in the company's financial statements. Auditors follow generally accepted auditing standards and perform procedures such as examining documents, performing tests of controls, and conducting interviews with personnel.
Through their audit work, auditors gather evidence and evaluate the company's internal controls and financial reporting systems to ensure that the financial statements are free from material misstatements.