To be proficient as an auditor, a person must first be able to accomplish which of these tasks in a decision-making process:
a. Identify audit evidence relevant to the verification of assertions management makes in its unaudited financial statements and notes
b. Formulate evidence-gathering procedures (audit program) designed to obtain sufficient, competent evidence about assertions management makes in financial statements and notes
c. Recognize the financial assertions made in management's financial statements and footnotes
d. Evaluate the evidence produced by the performance of procedures and decide whether management's assertions conform to generally accepted accounting principles and reality