Answer: Analytical procedure
Step-by-step explanation:
The analytical procedure is the process of the financial audit that basically helps in understanding the main objective of the client in the business.
It is one of the type of evidence gathering process for the auditors and helps in evaluating all the financial related data by analyzing both the non-financial or the financial information.
According to the given question, the analytical procedure is the evaluation of all the financial related data and also study of the plausible relationship in the system.
Therefore, Analytical procedure is the correct answer.