An auditor's primary responsibility is to: MCQ with Answer and Explanation

Explanation:
AS 26 deals with recognition, measurement, and disclosure of intangible assets.

Explanation:
For goods, invoice is issued before/at the time of supply; for services, within 30 days (45 days for banks/insurance).

Explanation:
Audit is an independent, objective examination of financial statements and related data. The primary objective is to express an opinion on whether they present a true and fair view. Both statements are correct.