Which of the following is not a technique for collecting evidence during the ethics audit?

A) Ratio analysis
B) Observing the data-collection process
C) Publishing the results of the audit
D) Examining internal and external documents
E) Confirming information in the firm's accounting records

Publishing the results of the audit is not a technique for collecting evidence. It is one of the actions that are taken after the audit is completed. The other options are all methods of collecting evidence during an ethics audit. Ratio analysis helps to identify trends and irregularities in financial data. Observing the data-collection process allows auditors to verify the accuracy and completeness of the data. Examining internal and external documents provides insights into the company's operations and relationships with stakeholders. Confirming information in the firm's accounting records ensures that financial statements are accurate and truthful.