Step 1: The relationship between the zenith angle (\( Z \)) and the vertical angle (\( V \)) is given by the formula:
\[
V = 90^\circ - Z
\]
Step 2: Given that the observed zenith angle is:
\[
Z = 93^\circ \, 00' \, 00''
\]
Substituting the value into the formula:
\[
V = 90^\circ - 93^\circ \, 00' \, 00'' = -3^\circ \, 00' \, 00''
\]
Step 3: Since the result is negative, it indicates that the line of sight is below the horizontal plane.
Conclusion: The corresponding vertical angle is \( -03^\circ \, 00' \, 00'' \), which matches option (A).