According to CPA Canada, what is the objective of an audit of financial statements?

a. An expression of opinion on the fairness with which they present financial position, results of operations, and cash flows in conformity with GAAP

b. An expression of opinion on the fairness with which they present financial position, results of operations, and cash flows in conformity with FASB

c. An expression of opinion on the fairness with which they present financial position, results of operations, and cash flows in conformity with GAAS

d. To obtain systematic and objective evidence about financial assertions and report the results to interested users