What is the primary purpose of conducting an audit?

The primary purpose of conducting an audit is to check the accuracy of financial records. This process involves a systematic examination of financial statements and related operations within an organization to assess whether the financial information is presented fairly and in accordance with established accounting standards.

Audits help ensure that financial statements provide a true and fair view of the company's financial position, which is crucial for stakeholders like investors, creditors, and regulators who rely on this information for decision-making. By identifying inaccuracies or discrepancies, audits contribute to the overall integrity of a company's financial reporting, which in turn helps build trust with stakeholders.

Other options listed do not align with the central objectives of an audit. While increasing sales and enhancing customer satisfaction are important goals for businesses, they do not fall under the remit of an audit. Similarly, determining employee performance focuses on human resources aspects rather than financial integrity.