Which of the following statements about the study of auditing is NOT true? The study of auditing focuses on learning the analytical and logical skills necessary to evaluate the relevance and rellability of information. The study of auditing focuses on leaming the rules, techniques, and computations required to analyze financial statements. The study of auditing can be valuable to future accountants and business decision makers whether or not they plan to become auditors. The study of auditing begins with the understanding of a coherent logical framework and techiniques useful for gathering and analyzing evidence about others assertions.