Holly Lane is an accountant with Mildred​ & Lane Co. and she has recently been asked to visit Maine Manufacturers to survey their financial​ records, assess their compliance with federal and state​ laws, and provide an opinion reflecting the state of the​ company's financial records.​ Holly's assessment of the financial records of Maine Manufacturers is called​ a(n) ________.

A) probate
B) audit
C) arraignment
D) easement