Answer:
a.All of the above are characteristics of auditing
Step-by-step explanation:
Auditing is the process of carefully examining and evaluating financial records of an organization to ascertain accuracy and compliance with applicable rules, laws, and regulations. Auditing can be performed on individual also. The professional who conducts auditing is the auditor.
An audit is a structured process that follows a logical sequence. Auditing, whether internal or external, seeks to verify that the financial records are a true and fair representation of the company's state of affairs. The auditor follows established standards in gathering evidence to support the opinion he will form at the end of the process.