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There are two main objectives of auditing. The primary objective and the secondary or incidental objective.
The primary objective of the auditor is to report to the owners whether the balance sheet gives a true and fair view of the company's state of affairs and the profit and loss account gives a correct figure of profit for the financial year.
The secondary objective or the implied objective are the detection and prevention of frauds and detection and prevention of errors.
the detection of frauds and errors as an incidental objective of independent financial auditing flows from the main objective of determining whether or not the financial statements give a true and fair view.
