Answer:
The correct answer is: auditing,
Explanation:
Procedure whose purpose is to examine the annual accounts of a company to determine if they reflect the faithful image of the company's situation and if they have been presented in accordance with generally accepted accounting principles. The accounting review can be performed by people who are part of the company itself or, on the contrary, by people outside it. Sometimes this term is used as an audit synonym. However, the purpose of the accounting review does not have to be the issuance of a professional opinion as in the case of the latter.
