The definition of auditing refers to auditing as a "systematic process of objectively obtaining and evaluating evidence regarding assertions....." What is meant by "systematic process"?
A) All audits involve obtaining the same evidence.
B) All audits involve evaluating evidence in the same manner.
C) There should be a well-planned approach for obtaining and evaluating evidence.
D) All assertions are equally important for all audits.

Question

Quizplus · Accepted Answer

"Systematic process" means that there is a well-planned approach for obtaining and evaluating evidence. This approach should be consistently followed to ensure that the audit is conducted in a structured and organized manner.

The Definition of Auditing Refers to Auditing as a "Systematic