How can independent auditing best be described as?

Auditing is broadly defined as a process of objectively evaluating evidence in respect of specific assertions about economic activity and events, to determine the degree of correlation between those claims and established criteria and reporting the outcome to interested parties. Independent auditing is defined as a written report on the examination of financial statements for a particular period of time. It is a control that attests to the results of accounting and other functional operations and data. It provides reasonable assurance that published audited financial reports are free form material misstatement. They should also be in accordance with relevant accounting standards.