Which of the following is NOT an objective of the auditor?

The objective of an auditor is to provide a reasonable assurance that financial statements are free from material misstatement, allowing users to rely on the financial information presented. The role of the auditor includes obtaining reasonable assurance about the financial statements, which signifies a high level of confidence but not an absolute one. Auditors also have the responsibility to report on the financial statements, providing their opinion based on the audit conducted, as well as to design the audit procedures with the expectation of detecting misstatements due to fraud or error.

The concept of providing an absolute guarantee of accuracy is fundamentally misaligned with the nature of the audit process. Auditing inherently involves sampling and judgment, and while auditors strive for thoroughness and clarity in their evaluations, they cannot guarantee perfection. Recognizing this limitation is essential for understanding the scope and capabilities of an audit, making it clear that declaring an absolute guarantee of accuracy is indeed not an objective of the auditor.