<prompt> Translate the following text to EnglishReferencing ni mchakato ambapo taarifa za ukweli, takwimu, na tarehe ni kufuatiliwa nyuma ya nyaraka za kazi za kusaidia na mkaguzi wa uzoefu ambaye ni huru ya ukaguzi.  <response>: Referencing is a process in which statements of facts, figures, and dates are traced back to the supporting working papers by an experienced auditor who is independent of the audit. 