This apparent paradox arises from the distinction between the function of auditing and the function of accounting. Select the choice that best describes the accounting function.

A$.$

The accounting function is an engagement in which the accountant reports on the effectiveness of internal control over financial reporting.

B$.$

The accounting function is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria.

C$.$

The accounting function is the$$ recording, classifying and summarizing of economic events to provide relevant information to decision makers.

D$.$

The accounting function is the review of any part of an$$ organization's operating procedures and methods for the purpose of evaluating efficiency and effectiveness.