The correct answer is: A. Accounting
Accounting is the backbone of auditing because it provides the foundation for all other auditing activities. Auditing is the process of reviewing and verifying financial statements to ensure that they are accurate and complete. In order to do this, auditors must have a strong understanding of accounting principles and practices. They must also be able to identify and assess risks, and to design and implement audit procedures to address those risks.
Accounting is also important for auditing because it provides the framework for recording and reporting financial information. This information is essential for auditors to understand the financial position and performance of an organization. Without accurate and complete financial information, auditors would not be able to perform their job effectively.
The other options are incorrect because they are not directly related to accounting. Vouching is the process of verifying that transactions have been recorded accurately in the accounting records. Revaluation is the process of adjusting the value of assets or liabilities to reflect their current market value. Reassessment is the process of reviewing and updating the value of assets or liabilities for tax purposes.
In conclusion, accounting is the backbone of auditing because it provides the foundation for all other auditing activities. Without accurate and complete financial information, auditors would not be able to perform their job effectively.