Given the question: Information: - A financial statements (or financial report) is a formal record of the financial activities and position of a business, person, or other entity. - An auditor is a person or a firm appointed by a company to execute an audit. To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority. - The North Dakota State Auditor is a political office in North Dakota . The auditor 's duty is to oversee the three divisions of the Office of the State Auditor : State Audit , which audits the state of North Dakota ; Local Government Audit , which performs audits of counties , school districts , and other political subdivisions ; and Royalty Audit , which performs audits of federal royalty payments from oil , gas , and coal leases located within the state . The current state auditor is Bob Peterson . - An audit is a systematic and independent examination of books, accounts, statutory records, documents and vouchers of an organization to ascertain how far the financial statements as well as non-financial disclosures present a true and fair view of the concern. It also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditing has become such a ubiquitous phenomenon in the corporate and the public sector that academics started identifying an "Audit Society". The auditor perceives and recognises the propositions before them for examination, obtains evidence, evaluates the same and formulates an opinion on the basis of his judgement which is communicated through their audit report. - A Company is a legal entity made up of an association of persons, be they natural, legal, or a mixture of both, for carrying on a commercial or industrial enterprise. Company members share a common purpose and unite in order to focus their various talents and organize their collectively available skills or resources to achieve specific, declared goals. Companies take various forms such as: - Accounting or accountancy is the measurement, processing and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. - North Dakota (locally ) is the 39th state of the United States, having been admitted to the union on November 2, 1889. After reading the paragraphs above, we are interested in knowing the entity with which 'north dakota state auditor' exhibits the relationship of 'instance of'. Find the answer from the choices below. Choices: - association - company - concern - enterprise - evidence - examination - fair - information - language - measurement - mixture - november - organization - person - phenomenon - position - practice - report - sector - share - state
The answer is:
position