Final answer:
Auditing is the branch of accounting focused on reviewing and evaluating a company's financial documents, records, and control systems to ensure accuracy and reliability.
Step-by-step explanation:
The branch of accounting that involves reviewing and evaluating documents, records, and control systems is called auditing. Auditing plays a critical role in ensuring the accuracy and reliability of financial information. It encompasses a wide range of activities, including compliance audits, financial audits, and operational audits. An auditor examines the processes and procedures that a business uses to record and report financial information. The goal is to confirm that these processes are accurate and that the reported information is a fair representation of the company's financial status.