A. A process of investigating the books of accounts.
B. Accountability of staff.
C. Investigating the corrupt activities of staff.
D. None of these.
Brief facts about Auditing:
Auditing also refers to investigating the books of accounts i.e. Balance sheet and profit and loss accounts as well as vouchers of the business etc. This process is taken to investigate any incompliance of the laws, rules, and regulations in a firm. In this way, the auditors perform the functions of a watchdog.