Compliance auditing often extends beyond audits leading to t

Compliance auditing often extends beyond audits leading to the expression of
opinions on the fairness of financial presentation and includes audits of efficiency,
economy, effectiveness, as well as
(1) accuracy.
(2) adherence to specific rules
or procedures.
(3) evaluation.
(4) internal control.

Solution

Compliances Auditing: This is an audit of all the rules and regulation which have to be followed by any organization while persuing the continious of business.

So As per the above statment answer is adherence to specific rules.

Answer = Option 2 = adherence to specific rules