class Audit:
    """
    Audit is a systematic and independent examination of financial statements, records, and other financial information to provide an opinion on their fairness and accuracy. The objective of an audit is to provide reasonable assurance that the financial statements are free from material misstatement.

Some of the features of Audit include:

Independence: An auditor must be independent of the company being audited. This ensures that the auditor is unbiased and can provide an objective opinion on the financial statements.
Compliance with standards: The audit must be performed in accordance with generally accepted auditing standards (GAAS) or other applicable auditing standards.
Planning: The audit process involves careful planning, including identifying risks and determining the scope of the audit.
Evidence gathering: The auditor must obtain sufficient and appropriate evidence to support the opinion provided in the audit report.
Evaluation of internal controls: The auditor must evaluate the company's internal controls to determine their effectiveness in preventing and detecting material misstatements.
Communication: The auditor must communicate with management and those charged with governance throughout the audit process to ensure that any issues or concerns are addressed.
    """
    def __init__(self, financial_statements, auditor):
        self.financial_statements = financial_statements
        self.auditor = auditor
        self.independence = True
        self.compliance = True
        self.planning = True
        self.evidence_gathering = True
        self.internal_controls_evaluation = True
        self.communication = True

    def perform_audit(self):
        # Perform the audit in accordance with GAAS
        pass

    def issue_audit_report(self):
        # Issue an audit report with an opinion on the fairness of the financial statements
        pass
