What is the primary responsibility of an external auditor with respect to financial statements?

The role of an external auditor centers around providing integrity and assurance concerning financial statements. Their primary responsibility is to give an independent assessment of whether the financial statements present a true and fair view of the company's financial position and performance. This involves examining the financial records and related disclosures to ensure they are free from material misstatement, whether caused by fraud or error.

While ensuring the accuracy and lack of bias in the financial statements is essential, this is fundamentally about their objectivity and role as independent evaluators. External auditors must conduct their audits based on established standards, taking an impartial approach that helps to instill confidence in stakeholders regarding the reports issued by the company.

The other options highlight important aspects of the auditing process but do not encapsulate the main duty of an external auditor. Ensuring timely delivery to government authorities is important for compliance but is secondary to the overarching goal of providing an accurate portrayal of financial health. Reporting on internal auditor performance falls outside the scope of the external auditor's primary responsibilities as it pertains more to the internal operations of a company rather than its financial disclosures. Thus, while all elements of auditing play a role, providing a true and fair view remains the cornerstone of an external auditor's obligation.