According to the AICPA the purpose of an audit of financial statements is to

Enhance the degree of confidence that the intended users can place in the financial statements.

Express an opinion on the faimess with which they present financial position. results of operations, and cash flows in conformity with accounting standards promulgated by the Financial Accounting Standards Board.

Express an opinion on the faimess with which they present financial position, results of operations, and cash flows in conformity with accounting standards promulsated by the U$.$S$.$ Securities and Exchange Commission.

Obtain systematic and objective cridence about financial assertions and report the results to interested users.