Other objectives are secondary AUDIT RESPONSIBILITIES AND OBJECTIVES Audit Objective Primary objective of the audit is to express an opinion on the financial statements Arens, Loebbecke; Auditing, 8/E @2000 Prentice Hall. InArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. AUDIT RESPONSIBILITIES AND OBJECTIVES Audit Objective Primary objective of the audit is to express an opinion on the financial statements Other objectives are secondary