One of the four things required of an auditor to obtain reasonable assurance that are outlined in the Performance section of the Principles Underlying an Audit Conducted in Accordance with GAAS is

expressing an audit opinion in accordance with the auditor's findings, whether the financials are presented fairly, and whether the financial are in accordance with the applicable financial reporting framework.

holding the management team accountable to shareholders and other constituents for the utilization of the entity's resources.

complying with ethical requirements, appropriate competence and maintaining professional skepticism.

determining and applying appropriate materiality level or levels throughout the audit.