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An examination or inspection of accounts, which traditionally related to financial accounts. However, this can now also include the examination or inspection of resources, including the physical checking of an inventory, such as machinery and materials, as well as assessing resources to determine their condition, or status (such as for proficiency, training, qualifications of groundstaff); this could also include carrying PQS assessments. It is done to ascertain the accuracy of accounts and extent and condition of resources within an organisation.