Which one of the following terms is not part of the definition of auditing?
A) communicating the results
B) interested users
C) systematic process
D) evaluating evidence
E) auditing standards

Question

Quizplus · Accepted Answer

Auditing is defined as a systematic process of objectively obtaining and evaluating evidence to ascertain the degree of correspondence between the assertions being made by an entity and established criteria, and communicating the results to interested users. Auditing standards are guidelines for auditors, but they are not part of the definition of auditing itself.

Which One of the Following Terms Is Not Part of the Definition