Examination that involves studying books (5)

I believe the answer is:

audit

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'examination' is the definition.
(I've seen this before)

I don't understand the rest of the clue.

(Other definitions for audit that I've seen before include "Check of books" , "Financial check" , "assessment" , "Inspection of records" , "Financial inspection" .)

I've seen this clue in The Times.

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