Which of the following is not part of the systematic process called auditing?
A)Communicating results of the audit to users.
B)Procuring and evaluating evidence.
C)Assisting management in designing internal controls.
D)Comparing evidence regarding assertions to certain established criteria.

Question

Quizplus · Accepted Answer

Assisting management in designing internal controls may be a service provided by auditors, but it is not part of the systematic process called auditing. The other choices - communicating results, procuring and evaluating evidence, and comparing evidence to established criteria - are all integral parts of the auditing process.

Which of the Following Is Not Part of the Systematic