Auditors express opinions on:

(a) the fairness of a company's financial statements;

(b) the accuracy of a company's financial statements;

(c) the soundness of a company's future, based on data reported in its financial statements;

(d) the quality of a company's management, based on data reported in its financial statements; or

(e) whether the company is free from fraud, based on data reported in its financial statements.