Account reviewing refers to the process of examining and assessing financial transactions, records, and reports to ensure accuracy, compliance with regulations, and alignment with accounting principles. This involves scrutinizing various aspects of financial data, such as income, expenses, assets, liabilities, and equity, to identify any discrepancies, errors, or irregularities. Account reviewing is typically conducted by qualified professionals, such as certified public accountants (CPAs) or experienced financial analysts, who possess the knowledge and skills to thoroughly evaluate financial information and provide insights for decision-making purposes.