You need to write one or more brief paragraph(s) regarding the auditing questions: What is the concept of "Reasonable Assurance" and the degree of confidence that financial statements users should have in financial statements? What is your responsibility as an independent auditor in an audit of financial statements? Why auditors can be persuaded only with a reasonable level of assurance, rather than convinced, that the financial statements are correct? How do you plan an audit to reach to a level of reasonable assurance? If there any sources used you can provide the link if you want.