Using independent reviewers, such as auditors, is an example of which type of accounting procedure?

Question

Quizplus · Accepted Answer

Using independent reviewers, such as auditors, is an example of independent checks on performance as auditors provide an independent opinion on the accuracy and reliability of financial statements. A is physical control over records, B is adequate documents and records, and C is proper procedures for authorization, which are all important accounting procedures, but not the specific procedure being referred to in this question.

Using Independent Reviewers, Such as Auditors, Is an Example of Which