${?}_{{?}_{{?}_{?}}{?}_{i}s\text{a}\text{s}\text{t}\text{r}\text{u}\text{c}\text{t}\text{u}\text{r}\text{e}\text{d}representationof\text{t}\text{h}\text{e}\text{f}\text{i}\text{n}\text{a}\text{n}\text{c}\text{i}\text{a}\text{l}\text{p}\text{e}\text{r}\text{f}\text{o}\text{r}\text{m}\text{a}\text{n}\text{c}\text{e}\text{a}\text{n}\text{d}\text{f}\text{i}\text{n}\text{a}\text{n}\text{c}\text{i}\text{a}\text{l}\text{p}\text{o}\text{s}\text{i}\text{t}\text{i}\text{o}\text{n}of\text{a}business\text{a}\text{n}\text{d}\text{c}\text{h}\text{a}\text{n}\text{g}\text{e}\text{s}\text{o}\text{v}\text{e}\text{r}\text{a}\text{p}\text{e}\text{r}\text{i}\text{o}\text{d}of\text{t}\text{i}\text{m}\text{e}\text{.}}$

$A.$ Profit and loss account

$B.$ Financial statement

$C.$ Balance sheet

$D.$ Internal audit