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Audits verify conformance to standards through review of objective:

AEstimates
BExercises
CExpenses
DEvidence
Answer & Solution
Correct answer: D. Evidence
1. An audit is not a matter of opinion. 2. It rests on what can actually be shown. 3. Audits are performed to verify conformance to standards through review of objective evidence. 4. So the answer is evidence. _Source: NIST SP 500-292, 'NIST Cloud Computing Reference Architecture'_
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