Auditors obtain reasonable assurance that financial statements are fairly stated by performing all of the following except: Evaluating the materiality of misstatements detected. Determining whether...

Extracted text: Auditors obtain reasonable assurance that financial statements are fairly stated by performing all of the following except: Evaluating the materiality of misstatements detected. Determining whether internal control can be relied upon to prevent/detect misstatements. Performing substantive tests to detect misstatements. Establishing strong systems of internal control.