To be proficient as an auditor, a person must first be able to accomplish which of the following tasks in a decision making process? evaluate the evidence produced by the performance of procedures and decide whether management's assertions conform to gaap and reality. recognize the financial assertions made in management's financial statement's and footnotes. identify audit evidence relevant to the verification of assertions management makes in its unaudited financial statements and notes. formulate evidence-gathering procedures ( audit plan) designed to obtain sufficient, competent evidence about assertions management makes in financial statements and notes.