The main objective of an audit is

1. Statutory audit → Objective = Expression of opinion
2. Internal audit → Objective = Improve efficiency, control
3. Cost audit → Objective = Check cost records
4. Tax audit → Objective = Verify tax compliance
5. Management audit → Objective = Review managerial efficiency

So, overall if the question refers to “audit” in a general sense, someone may argue that:
➡️ The objective depends on the type of audit (Option D)

Main objective of an audit should be expression of opinion. Whereas detection and prevention of fraud and error is the primary responsibility of management.please explain in which type of audit it stands untrue.