According to the AICPA's Audit Reporting Principles,which of the Following

Multiple Choice

According to the AICPA's audit reporting principles,which of the following is incorrect?

A) The purpose of an audit is to enhance the degree of confidence that users can place in the financial statements.
B) The purpose of an audit is achieved when an auditor expresses an opinion on the financial statements.
C) The auditor expresses an opinion as to whether the financial statements are free of material misstatement or states that an opinion cannot be expressed.
D) The auditor provides positive assurance that the financial statements are free of errors,either intentional or unintentional.