Which characteristics below is not a characteristic of auditing?
A)evidence collection
B)establishing audit criteria
C)objectivity
D)systems development

Question

Quizplus · Accepted Answer

Systems development is not a characteristic of auditing. Auditing involves the systematic and objective examination of financial records and other evidence to form an opinion on the fairness and accuracy of financial statements or other information. Evidence collection, establishing audit criteria, and objectivity are all key characteristics of auditing.

Which Characteristics Below Is Not a Characteristic of Auditing