The word 'Audit' has been derived from the Latin word 'Audire' which means.

The word "auditing" comes from the Latin word "audire," which means "to listen."

"Audire" is a Latin word that means "to listen."

The word "auditing" implies "to listen" in this context.

Business owners defended their accounting books recorded by their staff in the ancient age.

He hired an expert and unbiased individual to listen to the accountant's accounting books and records.

By listening, the expert individual validated the accuracy of the prepared accounting records.

As a result, the term "auditing" appears.

Hence, option C is correct.

The word 'Audit' has been derived from the Latin word 'Audire' which means to hear.