The correct answer is C. reliability.
Reliability is the quality of information that is free from error and bias. It is based on facts and can be verified by documents.
Relevance is the quality of information that is useful for decision-making. It is timely and has predictive value.
Understandability is the quality of information that is easy to understand by users. It is presented in a clear and concise manner.
Comparability is the quality of information that can be compared across different entities or time periods. It is measured using consistent methods.
In this case, the accounting information is based on facts and it is verifiable by documents. This means that it is reliable. The other options are not as relevant in this case.