Why the answer is B, and why the others tempt you.
**The reasoning**
A **tax audit** is an official examination conducted by tax authorities (like FIRS in Nigeria) to verify that a taxpayer's financial records, tax returns, and declarations are accurate and comply with tax laws. Think of it as a "financial check-up" where auditors review your books, receipts, invoices, and accounts to ensure you've reported your income correctly and paid the right amount of tax.
The key principle here: **Audit = systematic examination of records for accuracy and compliance.**
**Why the wrong options tempt you**
- **A (Marketing review)** – This examines sales strategies and customer reach, not tax matters
- **C (Salary review)** – This deals with employee compensation adjustments, unrelated to tax verification
- **D (Stock count)** – This is an inventory check for goods in a business, not financial/tax records
These options use business terms to confuse you, but they don't involve examining tax compliance.
**Quick takeaway**
Remember: "Audit" always means **examining records to verify accuracy** – when it's a *tax* audit, you're checking tax records specifically, just like JAMB audits answer sheets to verify exam integrity!
Want this in Pidgin, Yoruba, Igbo or Hausa? Sign up free →
Practice more Tax Audit questions
CITN Tax Audit has thousands more questions like this — with Worked answers on every one.