As the project manager, but also a knowledgeable and experienced person in your field of expertise, you are requested by senior management to check that the correct cost estimation techniques were selected and applied correctly for a specific deliverable before the cost is allocated to the project's budget. One of your inexperienced team members asked you whether the evaluation of the cost estimation technique is an audit and whether the calculated values are a review, vice versa, or the same. What will your answer to the team member be$?$ How would you explain the difference between the different concepts $($if any differences exist$)$ to the team member, and how will the concepts be applicable to the given situation?