The definition of auditing refers to auditing as a "systematic process of objectively obtaining and evaluating evidence regarding assertions" What is meant by "systematic process"?

The definition of auditing refers to auditing as a "systematic process of objectively obtaining and evaluating evidence regarding assertions" What is meant by "systematic process"? 




A. All audits involve obtaining the same evidence.
B. All audits involve evaluating evidence in the same manner.
C. All assertions are equally important for all audits.
D. There should be a well-planned approach for obtaining and evaluating evidence.






Answer: D


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