What is the main objective of audit?

While many people think the primary job of an auditor is to "catch the bad guys" (detecting fraud), that is actually considered a secondary objective. The main (primary) objective is to provide an independent professional opinion on whether the financial statements present a "true and fair view" of the company's financial position.Why the other options don't fit:A) To detect errors and fraud: This is a subsidiary (secondary) objective. An auditor designs the audit to have a reasonable chance of finding material misstatements, but they are not "bloodhounds" specifically hunting for fraud unless they find suspicious evidence.C) To give message to the shareholders: While the audit report is addressed to shareholders, the "message" isn't the objective; the validation of the accounts is.D) To pay tax to the government: This is the responsibility of the company’s management and tax accountants, not the independent auditor.