Auditing is performed to verify the accuracy of which elements?

• A. Mathematical accuracy, legality, and propriety
• B. Personnel performance
• C. Public relations effectiveness
• D. Tax compliance only

Answer: (A)

Auditing is about checking that financial information is reliable and that the processes behind it are proper. It includes verifying mathematical accuracy—making sure figures, totals, and computations are correct and truly reflect the underlying data. It also covers legality and propriety—ensuring transactions comply with applicable laws and internal policies, and are properly authorized and recorded in the right period. This broad focus on accurate numbers along with lawful and proper conduct is what makes this option the best fit, rather than focusing on evaluating people, measuring public relations impact, or limiting the scope to tax issues alone.