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This definition contains several ideas important in a wide variety of audit practices. Auditing is a systematic process. It is purposeful and logical and is based on the discipline of a structured approach to decision making. It is not haphazard, unplanned, or unstructured. The process involves obtaining and evaluating evidence. Evidence consists of all influences that ultimately guide auditors' decisions and relates to assertions about economic actions and events (Louwers, Ramsay, Sinason, Strawse, 2007).
Ireland San Fillipo, LLP are the external independent auditors for ABC, Inc., a software company...
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