According to the American Accounting Association (AAA),the Definition of Auditing

According to the American Accounting Association (AAA) ,the definition of auditing includes the following statement

A) An independent appraisal function established within an organization to examine and evaluate its activities.
B) A process of reducing to a socially acceptable level the information risk to users of financial statements.
C) An expression of opinion on the fairness of financial statements.
D) A systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events.