The correct answer is VouchingVouching: Vouching is one of the activities of an auditor in process of auditing in which an auditor checks each and every entry in the books of accounts and verifies it with the evidence available in the form of vouchers. Vouchers are nothing but the cash memo, bills other documents that were issued or received at the time of the transaction for future references. The process of Vouching is performed to check the authenticity of the transactions. Additional Information Accounting: Accounting is a systematic process of recording all the financial transactions, summarizing them, and analyzing them to ascertain useful information then communicating it with the concerned parties in the business. Book-keeping: Book-keeping involves the recording of financial data in the journal of the company and summarising the data in ledgers and trial balances. It is basically the foundation base of accounting. Bookkeeping is one segment of the whole accounting system. Recording: It is the process of recording the data of financial nature in the company's books of accounts. The foremost step of the accounting process is the recording of transactions in journal after filtering the financial transactions of the company.