Be reliable and encourage more investors
Restrain the fear of loss from reliance on inaccurate information and further support the investment decisions of investors, banks, and financial institutions through an independent opinion on the accuracy of the financial statement.
Accurate and sound financial statement
Foster the decision making of investors and other stakeholders through an accurate and asserted financial statements
Transparency and truthfulness
Assure the investors that financial data are free from error and adequate disclosure has been made