Tengo una duda muy grande con respecto a esta frase, realmente no sé a que se refiere. El contexto es el siguiente:
In some instances, true validation of the accuracy of an account balance is achieved through both financial verification, as well as physical inspection, confirmation with other agencies, or other procedures that are performed on a periodic basis. Examples include inventory, fixed assets, warranty lag studies, receivables, and direct and indirect tax returns.
¿Alguna sugerencia? Muchas gracias de antemano.