Independent auditing can best be described as:. A. A regulatory function that prevents the issuance of improper financial information. B. A branch of accounting. C. A discipline that enhances the degree of confidence that users can place in financial statements. D. A professional activity that measures and communicates financial and business data.

C. A discipline that enhances the degree of confidence that users can place in financial statements.

Explanation:

Independent auditing includes the process of auditing by an independent auditor. It involves the process of analyzing and examining the financial transactions and records. The company's accounts, the business records, the transactions are all monitored and audited so as to avoid any unprecedented act. It do not indulge any means of profit in the whole process. Independent auditing is adopted by the shareholders in order to protect from any sort of frauds or unacceptable claims made in terms of financial records.  

answer; dividing net income by 1- t ;