To solve this question, let's analyze the given code pattern:
In the given code, each letter in the word "AUDIT" is replaced by the letter that is two positions before it in the English alphabet.
A -> Z
U -> T
D -> B
I -> G
T -> R
Now, let's apply the same code pattern to the word "ACCOUNT":
A -> Z
C -> A
C -> A
O -> M
U -> S
N -> L
T -> R
So, the word "ACCOUNT" is written as "ZBBOMSR" in the given code.
Among the given options, only option D "ZBBOVOU" matches the code for the word "ACCOUNT".
Therefore, the correct answer is option D.