A professional who verifies the accuracy and compliance of financial records.

• A. Auditor
• B. Budget Analysis
• C. Controller
• D. Management Accounting

Answer: (A)

Auditing is about providing independent verification and assurance that financial records are accurate and comply with applicable accounting standards and regulations. An auditor gathers evidence, tests transactions, reviews internal controls, and then offers an opinion on whether the financial statements present a true and fair view. This directly matches the idea of verifying accuracy and compliance of financial records. The other roles focus on planning, managing, or analyzing finances—budget analysis handles planning and variances, the controller oversees day-to-day accounting and reporting, and management accounting supports internal decision-making with cost and performance analysis. So, the responsible professional described is the auditor.