You and your team are a consulting group which specializes in providing solutions to internal audit related problems. Sue Ramos, head of internal audit at Carolina Wilderness Outfitters (CWO), recently reached out to you for advice regarding a potential investigation on the firm's accounting irregularities brought up by an ex-employee's call to the ethics hotline. Mark Tomkin, head of apparel, had been asking people to do things without proper approval and could not provide supporting documents promptly regarding the inquiry. CWO was one week away from its SEC filing date for its third quarter financial statements. Sue wondered if she should engage the firm's management, the audit committee, and the external auditors and what her next step would be. What are the objectives for conducting an audit of financial statements? If you were an external auditor for Cwo, which specific objective would you be testing in this case