Choose the word or phrase which best completes the following sentence. Auditing is a systematic process of objectively obtaining and evaluating regarding assertions about actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results 110 users. *evidence Xmanagement statements Xopinions XNone of the other alternatives are correct Xcriteria Documentation of an internal control system Should list all inputs. orocesses and outputs to the svstem