أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
False. Firstly IA does not provide assurance regarding misstatements in FS. Their role is broader than this and encompassess assurance and advisory in connection with internal controls, risk management and governance activities. Secondly the role you mentioned is of external auditors. Finally even external auditors cannot provide 'absolute' assurance. It is only reasonable assurance.
