An inspection of the accounting procedures and records by a trained accountant or CPA WordNet 3.0 & Open English WordNet

An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon." Wikipedia

Independent evaluation of an organization, process, project, product or system. Wikipedia Disambiguation

Systematic and independent examination of books, accounts, documents and vouchers of an organization Wikidata

An independent review and examination of records and activities to assess the adequacy of system controls, to ensure compliance with established policies and operational procedures, and to recommend necessary changes in controls, policies, or procedures. Wiktionary

Independent review. Wiktionary (translation)