. . . . . . . . is a systematic examination of the books and records or a business.

The correct answer is: Auditing.

Auditing is a systematic examination of the books and records of a business to ensure that they are accurate and complete. It is a process that is used to verify the financial statements of a company and to ensure that they are in accordance with generally accepted accounting principles (GAAP).

Auditing is a critical part of the financial reporting process

The other options are

• Vouching is the process of verifying the accuracy of financial transactions by checking the supporting documentation.
• Verification is the process of confirming the accuracy of information by checking it against another source.
• Checking is the process of reviewing information to ensure that it is accurate and complete.

I hope this helps!