Auditing is a systematic process of (1) objectively obtaining and evaluating the evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and (2) communicating the results to interested users. Thus, understanding of auditing improves the decision-making abilities of accountants, consultants and business managers by providing a framework for evaluating the usefulness and reliability of information, which is an important task in many different contexts.Explain?