auditn.

/ˈɔːdɪt/

Forms: Middle English–1500s awdite, Middle English–1600s audite, 1500s audyte, 1600s auditt, 1500s– audit.

Etymology: < Latin audītus a hearing, noun of action < audīre to hear.

1. gen. A hearing, an audience; esp. a judicial hearing of complaints, a judicial examination. archaic.

ΘΚΠ

the mind > attention and judgement > judgement or decision > [noun] > judicial hearing

audiencea1387

audit1598

1598 J. Florio Worlde of Wordes Vdita, the sence of hearing. Also an audite.

1649 J. Milton Εικονοκλαστης v. 49 With his Orisons I meddle not, for hee appeals to a high Audit.

1683 W. Cave Ecclesiastici 90 The death of Arsenius..was not defendable at a fair Audit.

1785 W. Cowper Task iv. 610 Whoso seeks an audit here Propitious, pays his tribute..and his errand speeds.

1880 J. Ruskin in 19th Cent. Nov. 758 Whose last words..gave to Scott's heart the vision and the audit of the death of Elspeth of the Craigburn-foot.

2. Official examination of accounts with verification by reference to witnesses and vouchers. (Accounts were originally oral: cf. Matthew xxv. 19–30; Luke xvi. 2–7.)

ΘΚΠ

society > trade and finance > management of money > keeping accounts > [noun] > going through accounts > auditing

audit1435

controlment1454

apposal1461

auditing1660

1435–6 in J. B. Heath Some Acct. Worshipful Company of Grocers (1869) 417 A dyner maad to the newe maistres and the Companye atte audite.

1589 ‘Pasquill of England’ Returne of Pasquill sig. Diij I meane to be Clarke of their Audit.

1622 F. Markham Five Decades Epist. of Warre v. vi. 2 Many Subtreasurers..skilfull in Audit and matter of account.

1704 J. Blair in W. S. Perry Hist. Coll. Amer. Colonial Church: Virginia (1870) I. 98 The Gov^r. & Council in a solemn audit examined & past the accounts of the revenue.

1860 J. A. Froude Hist. Eng. (ed. 2) V. xxix. 474 An annual audit of the books of all collectors.

3. figurative. A searching examination or solemn rendering of accounts; esp. the Day of Judgement.

ΘΚΠ

society > faith > aspects of faith > Bible, Scripture > biblical events > Second Coming > [noun] > apocalypse

world's endeOE

dayOE

doomsdayc975

world-endOE

'pocalypseOE

last dayc1275

judgementa1325

assize1340

Great Dayc1350

accounta1400

day of retributiona1400

latter day1533

Judgement Day1544

audit1548

after-reckoning1567

revelation-day1654

Fifth monarchy1655

long account1665

account day1671

kingdom come1858

the last (also final, great) round-up1879

eschaton1935

the mind > attention and judgement > judgement or decision > evaluation, estimation, appraisal > [noun] > according to rule or standard

examinationc1405

exam1568

reckoning1569

audit1839

diagnosis1855

1548 N. Udall et al. tr. Erasmus Paraphr. Newe Test. I. Pref. 14 The generall daie of accoumpte and audite to bee made at the throne of God.

1606 T. Dekker Seuen Deadly Sinnes London i. sig. B4 Those heapes of Siluer..will be a passing bell..calling thee to a fearefull Audit.

1748 J. Hervey Contempl. Night in Medit. & Contempl. (ed. 2) II. 7 A Creature that borders upon Eternity, and is hasting continually to his final Audit.

1839 T. De Quincey Lake Reminisc. in Tait's Edinb. Mag. Feb. 100/2 The awful temper of the times..had summoned to an audit..even the gay.

4. A periodical settlement of accounts between landlord and tenants; a yearly, half-yearly, or quarterly rent-paying; hence, receipts, revenue (obsolete).

ΘΚΠ

society > trade and finance > fees and taxes > hire or rent > rent (land or real property) > [noun] > periodic payment of rents

audit1489

galea1687

society > trade and finance > management of money > income, revenue, or profit > [noun]

renta1225

winningsc1380

profita1382

profity1432

revenue1433

fruitc1450

luck?a1475

improvement1478

apports1481

penny-rent1502

importance1505

filthy lucre1526

rentally1534

entrataa1538

a quick return1583

incoming1596

entratec1599

advenue1600

coming in1600

income1601

intrade1604

intrado1609

ingate1621

audit1625

increment1631

indraught1633

velvet1901

1489 in T. Stapleton Plumpton Corr. (1839) 87 He will have a generall awdite, where ye, & all other, shall have your lesses out.

1523 J. Fitzherbert Bk. Surueyeng viii. f. 8 To make a true accompt therof at the lordes audyte.

1601 J. Marston et al. Iacke Drums Entertainm. i. sig. A4 When the Lord my Fathers Audit comes, weel repay you again.

1625 F. Bacon Ess. (new ed.) xxxiv. 208 A Nobleman..that had the greatest Audits, of any Man in my Time.

1880 Daily News 13 Dec. 6/5 The audits on his Irish estates had just been held.

5. A statement of account; a balance-sheet as prepared for the auditor; literal and figurative. archaic or Obsolete.

ΘΚΠ

society > trade and finance > management of money > keeping accounts > account or statement of > [noun]

accountc1300

counta1350

scorea1400

audit?1550

tally1580

state1582

memorandum1583

ticket1632

tick1681

a/c1736

financial statement1789

balance sheet1838

tab1889

?1550 R. Weaver Lusty Iuventus sig. E.ii Your own secret conscience shal then geue an audite.

1619 Visct. Doncaster Let. in S. R. Gardiner Lett. Relations Eng. & Germany (1865) 1st Ser. 174 You may give his Majesty an auditt of the time I have spent.

1623 W. Shakespeare & J. Fletcher Henry VIII iii. ii. 142 You haue scarse time To steale from Spirituall leysure, a briefe span To keepe your earthly Audit.

1654 T. Fuller 2 Serm. 6 When he casteth up his Audit, he shall finde himselfe a great loser.

Compounds

C1. General attributive.

audit-book n.

ΘΚΠ

society > trade and finance > management of money > keeping accounts > account or statement of > [noun] > account book > other types of account book

journal1540

bankers' book1585

shop book?1594

waste-book1613

cash-book1622

counter-book1622

pay-book1622

copybook1660

audit-booka1680

bankbook1682

transfer-book1694

malt-book1710

pay list1757

petty cash book1827

passbook1833

stock book1835

guard book1839

tommy book1841

bought-book1849

in-clearing book1872

out-clearing book1882

out-book1884

trial-book1890

a1680 T. Goodwin Wks. (1704) V. i. 440 Thine own Audit-Book, in which Losses and Gains are written.

audit-day n.

ΚΠ

1553 T. Wilson Arte of Rhetorique 15 b Behynde hand with their reckenynges at the audite day.

audit department n.

ΚΠ

1884 Govt. Offices Exchequer and Audit Department, Somerset House.

audit-office n.

C2.

audit ale n. (elliptically audit) ale of special quality brewed (at certain Colleges in the English Universities), originally for use on the day of audit.

ΘΚΠ

the world > food and drink > drink > intoxicating liquor > ale or beer > ale > [noun] > ale for specific occasions

wassailc1300

hock-ale1484

hocking-ale1484

Christian ale1640

bummocka1688

bing-ale1735

lamb-ale1781

clerk-ale1791

audit ale1823

bride ale1868

bed-ale1880

1823 Ld. Byron Age of Bronze xiv. 29 But where is now the goodly audit ale?

1872 ‘Ouida’ Gen. Matchmaking 34 Are you going to smoke and drink audit on that sofa all day?

audit-house n. a building appendant to a cathedral, used for the transaction of business.

ΘΚΠ

society > faith > artefacts > division of building (general) > [noun]

aisle1492

audit-house1689

1689 G. Wheler Acct. Churches x. 115 Sermon at Ten in the Audit-house.

audit-room n. a room appendant to a cathedral, used for the transaction of business.

ΘΚΠ

society > faith > artefacts > division of building (general) > other parts > [noun] > counting room

audit-room1724

1724 R. Fiddes Life Wolsey Collect. 117 The Chapter house..is commonly used as the Audit Room of the Canons.

audit trail n. (a) Accounting a means of verifying the detailed transactions underlying any item in an accounting record; (b) Computing a record of the computing processes which have been applied to a particular set of source data, showing each stage of processing and allowing the original data to be reconstituted; a record of the transactions to which a database or a file has been subjected; cf. trace n.¹ 12a.

ΘΚΠ

society > computing and information technology > data > database > data entry > [noun] > processing > record of

audit trail1954

society > trade and finance > management of money > keeping accounts > [noun] > going through accounts > auditing > audit record

audit trail1954

1954 Jrnl. Accounting July 41/2 It is significant that the actual and projected uses of electronic equipment today do provide an adequate ‘audit trail’.

1962 Data Processing Yearbk. 1962–3 156/2 The auditor..can ascertain whether the system contains adequate audit trails.

1964 T. W. McRae Impact Computers on Accounting vi. 173 It is up to the firm being audited to provide an adequate audit trail so that both they and their external auditor can satisfy themselves as to the make-up of any balance.

1985 Personal Computer World Feb. 124/2 Popovich expects the drive will satisfy ‘a real need for archival and audit trail data’.

Draft additions September 2013

a. An assessment of a building or other physical structure with regard to its safety. Frequently in safety audit.

ΚΠ

1944 Ogden Standard Examiner 30 May 10/3 An official visitor at Ogden arsenal..is making a safety audit of the entire installation.

1972 Safety & Health at Work in Parl. Papers 1971–2 (Cmnd. 5034) XII. 465 We believe that there is great scope for experiment with new types of inspection such as safety audits in depth, and team visits.

1976 N.Y. Times 5 Dec. ii. 48/4 Two previous audits by the Comptroller's Office..found the maximum-security hospital in the northeast Bronx ‘unclean’ and vermin-infested.

1982 Shell Technol. iv. 3/1 In the safety audit, an independent safety team reviews the design and construction work, concentrating on safety aspects.

2002 Independent 26 Feb. i. 10/2 Sheriff Charles Stoddart called on Edinburgh City Council to carry out an immediate audit of buildings which might threaten public safety.

b. An assessment of the energy needs and environmental impact of a building. Cf. energy audit n. at energy n. Compounds 4, environmental audit n. at environmental adj. Compounds.

ΚΠ

1974 New Scientist 10 Jan. 80/3 With the energy situation as volatile as it now is, such an audit might turn out to be as useful an exercise as the regular financial audit.

1981 Better Homes & Gardens May 18/1 Some utilities provide a home ‘energy audit’ for free; others charge a few dollars. It can be a valuable service, so call your utility company if they haven't informed you about how to get your audit.

1993 National May 8/2 The question of whether a claim of solicitor-client privilege can be sustained in respect to documents generated in an environmental audit turns very directly on the purpose behind the audit.

2013 Q. Wells Smart Grid Home iv. 94 Technicians who..install the insulation and other energy upgrades the audits recommend.

Draft additions January 2002

Business. An evaluation (esp. by formal, systematic review) of the effectiveness of the management, working practices, and procedures of a company or other professional body, usually conducted by independent auditors or external consultants. Also: the practice of carrying out such investigations at regular intervals or as part of a continuous process.Such an audit may investigate an organization as a whole or specific aspects of its operations; hence frequently with modifying word (cf. efficiency audit n. at efficiency n. Compounds, personnel audit n. at personnel n. Compounds 1).The process is sometimes described as having three distinct stages—observation, documentation, action—known as the ‘audit cycle’.

ΚΠ

1938 Jrnl. Soc. Advancem. of Managem. 3 155/1 After such an evaluation [of company executives] is once made it should make possible a recurring audit which will be complementary to the financial audits, the market surveys and the stock-takings... Some day we may be able to weigh human factor so that a personal audit of this sort can also be reduced to a numerical computation.

1969 R. Nixon in Federal Register (U.S.) 34 31 Oct. 17606 This Order applies to all employees and agencies in the executive branch, except..any office, bureau or entity within an agency which has as a primary function investigation or audit of the conduct or work of officials or employees of the agency for the purpose of ensuring honesty and integrity in the discharge of their official duties.

1985 Brit. Med. Jrnl. 14 Sept. 719/1 We considered that formal audit of the teaching..should be attempted.

1992 Economist 28 Mar. 105/1 Many firms..offer clients a management ‘audit’, an assessment of the strengths and weaknesses of an existing management team.

2000 Gymnast Mar. 8/3 An audit of all Sports Science and Medicine Practitioners will be occurring to allow the institute to have a comprehensive database of all service providers.

Draft additions January 2002

Medicine. = medical audit n. at medical adj. and n. Compounds.

ΚΠ

1968 New Eng. Jrnl. Med. 21 Mar. 656/1 There is no audit by outside authorities on each piece of work as it is completed analogous to what is done in basic science.

1981 Brit. Med. Jrnl. 3 Oct. 883/1 Diagnostic and prescribing practices in otitis media vary, and audit is difficult because doctors may not see comparable cases.

1991 Pulse 6 Apr. 77/3 When an audit has been carried out on an aspect of care, GPs are often amazed to find that what they are doing does not match up with their intended actions.

1994 Oxf. Compan. Med. 73/1 Audit in medicine has been defined as the systematic critical analysis of medical care, including the procedures used for diagnosis and treatment, the use of resources and the resulting outcome and quality of life for the patient.

Draft additions January 2002

Audit Commission n. an independent body that monitors and evaluates the performance or practices of a particular organization; (British Politics) an independent body established in 1983 to supervise and advise on public spending (esp. that of local authorities) on behalf of central government.

ΘΚΠ

society > authority > rule or government > ruler or governor > deliberative, legislative, or administrative assembly > types of body or spec. bodies > [noun] > commission > other types of commission

conservacy1434

conservice1571

conservation1580

conservancy1618

Royal Commission1747

county commission1763

railroad commission1855

Audit Commission1866

European Commission1956

Countryside Commission1964

Truth and Reconciliation Commission1990

Truth Commission1991

1866 Jrnl. Statist. Soc. 29 324 I may also mention the sound principles consistently advocated, in the face of discouraging opposition, during many years by Mr Romilly, late chairman of the Audit Commission.

1932 Amer. Polit. Sci. Rev. 26 285 Two projects were proposed..(2) to amend an act, passed at the regular session of 1931, concerning an audit of the state highway department to expand and reinforce the authority of the highway audit commission in the securing of needed evidence.

1981 Local Govt. Finance Bill 10 in Parl. Papers 1981–2 (Bill 8) For the purposes of this Part of this Act there shall be a body to be known as the Audit Commission for Local Authorities in England and Wales.

1992 Economist 2 May 36/2 The Audit Commission calculates that more use of day surgery could cut waiting lists by 300,000—a third of the current total.

2000 Disability Now May 3/3 Fully Equipped, published by the Audit Commission in March, looked at NHS and social services equipment provision for four million people.

Draft additions January 2002

audit committee n. Accounting a committee set up by a company or other institution to supervise the auditing of its accounts.

ΚΠ

1853 Jrnl. Statist. Soc. 16 160 He will submit his accounts, with all the necessary vouchers, to the finance and audit committees of the council whenever required to do so.

1954 Jrnl. Politics 16 203 Professor Robson noted that the Executive Council had received and approved the University of Florida Audit Committee's report on the financial transactions of the Journal of Politics for the period November 1, 1951–October 21, 1952.

1978 Detroit Free Press 5 Mar. b20/2 [He] believes that audit committees should have a minimum of three members and a maximum of five.

1993 Accountancy Oct. 17/4 Let each company, as represented by its audit committee, stakeholders' meetings, supervisory board (as distinct from the unitary board) decide whether it wants an audit.

This entry has not yet been fully updated (first published 1885; most recently modified version published online September 2021).

auditv.

/ˈɔːdɪt/

Etymology: < audit n.

1. transitive. To make an official systematic examination of (accounts), so as to ascertain their accuracy.

ΘΚΠ

society > trade and finance > management of money > keeping accounts > keep accounts [verb (transitive)] > audit

control1422

opposec1475

audit1557

appose1601

fit1653

adjust1676

1557 Ord. Hospitalls B iv b Auditors generall..to Audite..thaccompts of all other officers.

1726 J. Ayliffe Parergon Juris Canonici Anglicani 283 Bishops Ordinaries..auditing all Accounts..take twelve Pence and no more.

1856 J. A. Froude Hist. Eng. I. 153 With subscribed funds, regularly audited.

2. To examine, ‘hear’ (a pupil). rare.

ΘΚΠ

society > education > educational administration > examination > examine a candidate [verb (transitive)] > examine orally

audit1805

viva-voce1880

viva1893

1805 W. Taylor in Ann. Rev. 3 511 He audited catechumens.

†3. gen. To calculate, reckon. Obsolete.

ΘΚΠ

the mind > attention and judgement > judgement or decision > evaluation, estimation, appraisal > appraise, estimate [verb (transitive)]

talec897

ween971

takec1175

weigha1200

deem?c1225

judge?c1225

guessc1330

reta1382

accounta1387

aretc1386

assize1393

consider1398

ponder?a1400

adjudgec1440

reckonc1440

peisec1460

ponderate?a1475

poisea1483

trutinate1528

steem1535

rate?1555

sense1564

compute1604

censure1605

cast1606

cense1606

estimate1651

audit1655

state1671

balance1692

esteem1711

appraise1823

figure1854

tally1860

revalue1894

lowball1973

1655 T. Fuller Church-hist. Brit. ii. 134 All things being audited proportionably.

1667 R. Allestree Causes Decay Christian Piety ix. 267 And audit what real Profit accrues to them, from the expence of so many precious Hours.

†4. intransitive. To draw up or render an account. Obsolete.

ΘΚΠ

society > trade and finance > management of money > keeping accounts > keep accounts [verb (intransitive)] > draw up or render accounts

account1340

audit1640

1640 Bp. J. Hall Christian Moderation i. 135 It will be wofully audited for.

1712 J. Arbuthnot Lewis Baboon iv. ii. 7 Let Hocus Audit; he knows how the Money was disburs'd.

5. transitive and intransitive. To attend (a course or other form of instruction) in order to participate without the need to earn credits by writing papers, etc. U.S.

ΘΚΠ

society > education > learning > [verb (intransitive)] > attend a course

audit1933

society > education > learning > [verb (transitive)] > attend a course

audit1933

1933 Bull. Ohio State Univ. Coll. Arts & Sci. 14 Mar. 16 A student in the University may audit a course without additional fee... One not a student in the University may be admitted as an auditor..subsequently paying the fees required in the College in which he desires mainly to audit.

1948 Bull. Ohio State Univ. Catal. 1948–9 325 No credit will be recorded for courses audited.

1969 Computers & Humanities 4 74 As an introduction to software design, I audited a class in compiler-writing and implemented a portion of the class projects.

1974 A. Lurie War between Tates ii. 28 She audited his undergraduate lectures; she waylaid him in the department office.

1980 Early Mus. Gaz. Apr. 15/1 The brochure states that ‘participants can either be active or audit’.

1985 New Yorker 4 Nov. 63/1 He..studied with Millard Meiss.., and he audited lectures or seminars given by..other notable art historians.

This entry has not yet been fully updated (first published 1885; most recently modified version published online June 2021).

单词	audit
释义	auditn. /ˈɔːdɪt/ Forms: Middle English–1500s awdite, Middle English–1600s audite, 1500s audyte, 1600s auditt, 1500s– audit. Etymology: < Latin audītus a hearing, noun of action < audīre to hear. 1. gen. A hearing, an audience; esp. a judicial hearing of complaints, a judicial examination. archaic. ΘΚΠ the mind > attention and judgement > judgement or decision > [noun] > judicial hearing audiencea1387 audit1598 1598 J. Florio Worlde of Wordes Vdita, the sence of hearing. Also an audite. 1649 J. Milton Εικονοκλαστης v. 49 With his Orisons I meddle not, for hee appeals to a high Audit. 1683 W. Cave Ecclesiastici 90 The death of Arsenius..was not defendable at a fair Audit. 1785 W. Cowper Task iv. 610 Whoso seeks an audit here Propitious, pays his tribute..and his errand speeds. 1880 J. Ruskin in 19th Cent. Nov. 758 Whose last words..gave to Scott's heart the vision and the audit of the death of Elspeth of the Craigburn-foot. 2. Official examination of accounts with verification by reference to witnesses and vouchers. (Accounts were originally oral: cf. Matthew xxv. 19–30; Luke xvi. 2–7.) ΘΚΠ society > trade and finance > management of money > keeping accounts > [noun] > going through accounts > auditing audit1435 controlment1454 apposal1461 auditing1660 1435–6 in J. B. Heath Some Acct. Worshipful Company of Grocers (1869) 417 A dyner maad to the newe maistres and the Companye atte audite. 1589 ‘Pasquill of England’ Returne of Pasquill sig. Diij I meane to be Clarke of their Audit. 1622 F. Markham Five Decades Epist. of Warre v. vi. 2 Many Subtreasurers..skilfull in Audit and matter of account. 1704 J. Blair in W. S. Perry Hist. Coll. Amer. Colonial Church: Virginia (1870) I. 98 The Gov^r. & Council in a solemn audit examined & past the accounts of the revenue. 1860 J. A. Froude Hist. Eng. (ed. 2) V. xxix. 474 An annual audit of the books of all collectors. 3. figurative. A searching examination or solemn rendering of accounts; esp. the Day of Judgement. ΘΚΠ society > faith > aspects of faith > Bible, Scripture > biblical events > Second Coming > [noun] > apocalypse world's endeOE dayOE doomsdayc975 world-endOE 'pocalypseOE last dayc1275 judgementa1325 assize1340 Great Dayc1350 accounta1400 day of retributiona1400 latter day1533 Judgement Day1544 audit1548 after-reckoning1567 revelation-day1654 Fifth monarchy1655 long account1665 account day1671 kingdom come1858 the last (also final, great) round-up1879 eschaton1935 the mind > attention and judgement > judgement or decision > evaluation, estimation, appraisal > [noun] > according to rule or standard examinationc1405 exam1568 reckoning1569 audit1839 diagnosis1855 1548 N. Udall et al. tr. Erasmus Paraphr. Newe Test. I. Pref. 14 The generall daie of accoumpte and audite to bee made at the throne of God. 1606 T. Dekker Seuen Deadly Sinnes London i. sig. B4 Those heapes of Siluer..will be a passing bell..calling thee to a fearefull Audit. 1748 J. Hervey Contempl. Night in Medit. & Contempl. (ed. 2) II. 7 A Creature that borders upon Eternity, and is hasting continually to his final Audit. 1839 T. De Quincey Lake Reminisc. in Tait's Edinb. Mag. Feb. 100/2 The awful temper of the times..had summoned to an audit..even the gay. 4. A periodical settlement of accounts between landlord and tenants; a yearly, half-yearly, or quarterly rent-paying; hence, receipts, revenue (obsolete). ΘΚΠ society > trade and finance > fees and taxes > hire or rent > rent (land or real property) > [noun] > periodic payment of rents audit1489 galea1687 society > trade and finance > management of money > income, revenue, or profit > [noun] renta1225 winningsc1380 profita1382 profity1432 revenue1433 fruitc1450 luck?a1475 improvement1478 apports1481 penny-rent1502 importance1505 filthy lucre1526 rentally1534 entrataa1538 a quick return1583 incoming1596 entratec1599 advenue1600 coming in1600 income1601 intrade1604 intrado1609 ingate1621 audit1625 increment1631 indraught1633 velvet1901 1489 in T. Stapleton Plumpton Corr. (1839) 87 He will have a generall awdite, where ye, & all other, shall have your lesses out. 1523 J. Fitzherbert Bk. Surueyeng viii. f. 8 To make a true accompt therof at the lordes audyte. 1601 J. Marston et al. Iacke Drums Entertainm. i. sig. A4 When the Lord my Fathers Audit comes, weel repay you again. 1625 F. Bacon Ess. (new ed.) xxxiv. 208 A Nobleman..that had the greatest Audits, of any Man in my Time. 1880 Daily News 13 Dec. 6/5 The audits on his Irish estates had just been held. 5. A statement of account; a balance-sheet as prepared for the auditor; literal and figurative. archaic or Obsolete. ΘΚΠ society > trade and finance > management of money > keeping accounts > account or statement of > [noun] accountc1300 counta1350 scorea1400 audit?1550 tally1580 state1582 memorandum1583 ticket1632 tick1681 a/c1736 financial statement1789 balance sheet1838 tab1889 ?1550 R. Weaver Lusty Iuventus sig. E.ii Your own secret conscience shal then geue an audite. 1619 Visct. Doncaster Let. in S. R. Gardiner Lett. Relations Eng. & Germany (1865) 1st Ser. 174 You may give his Majesty an auditt of the time I have spent. 1623 W. Shakespeare & J. Fletcher Henry VIII iii. ii. 142 You haue scarse time To steale from Spirituall leysure, a briefe span To keepe your earthly Audit. 1654 T. Fuller 2 Serm. 6 When he casteth up his Audit, he shall finde himselfe a great loser. Compounds C1. General attributive. audit-book n. ΘΚΠ society > trade and finance > management of money > keeping accounts > account or statement of > [noun] > account book > other types of account book journal1540 bankers' book1585 shop book?1594 waste-book1613 cash-book1622 counter-book1622 pay-book1622 copybook1660 audit-booka1680 bankbook1682 transfer-book1694 malt-book1710 pay list1757 petty cash book1827 passbook1833 stock book1835 guard book1839 tommy book1841 bought-book1849 in-clearing book1872 out-clearing book1882 out-book1884 trial-book1890 a1680 T. Goodwin Wks. (1704) V. i. 440 Thine own Audit-Book, in which Losses and Gains are written. audit-day n. ΚΠ 1553 T. Wilson Arte of Rhetorique 15 b Behynde hand with their reckenynges at the audite day. audit department n. ΚΠ 1884 Govt. Offices Exchequer and Audit Department, Somerset House. audit-office n. C2. audit ale n. (elliptically audit) ale of special quality brewed (at certain Colleges in the English Universities), originally for use on the day of audit. ΘΚΠ the world > food and drink > drink > intoxicating liquor > ale or beer > ale > [noun] > ale for specific occasions wassailc1300 hock-ale1484 hocking-ale1484 Christian ale1640 bummocka1688 bing-ale1735 lamb-ale1781 clerk-ale1791 audit ale1823 bride ale1868 bed-ale1880 1823 Ld. Byron Age of Bronze xiv. 29 But where is now the goodly audit ale? 1872 ‘Ouida’ Gen. Matchmaking 34 Are you going to smoke and drink audit on that sofa all day? audit-house n. a building appendant to a cathedral, used for the transaction of business. ΘΚΠ society > faith > artefacts > division of building (general) > [noun] aisle1492 audit-house1689 1689 G. Wheler Acct. Churches x. 115 Sermon at Ten in the Audit-house. audit-room n. a room appendant to a cathedral, used for the transaction of business. ΘΚΠ society > faith > artefacts > division of building (general) > other parts > [noun] > counting room audit-room1724 1724 R. Fiddes Life Wolsey Collect. 117 The Chapter house..is commonly used as the Audit Room of the Canons. audit trail n. (a) Accounting a means of verifying the detailed transactions underlying any item in an accounting record; (b) Computing a record of the computing processes which have been applied to a particular set of source data, showing each stage of processing and allowing the original data to be reconstituted; a record of the transactions to which a database or a file has been subjected; cf. trace n.¹ 12a. ΘΚΠ society > computing and information technology > data > database > data entry > [noun] > processing > record of audit trail1954 society > trade and finance > management of money > keeping accounts > [noun] > going through accounts > auditing > audit record audit trail1954 1954 Jrnl. Accounting July 41/2 It is significant that the actual and projected uses of electronic equipment today do provide an adequate ‘audit trail’. 1962 Data Processing Yearbk. 1962–3 156/2 The auditor..can ascertain whether the system contains adequate audit trails. 1964 T. W. McRae Impact Computers on Accounting vi. 173 It is up to the firm being audited to provide an adequate audit trail so that both they and their external auditor can satisfy themselves as to the make-up of any balance. 1985 Personal Computer World Feb. 124/2 Popovich expects the drive will satisfy ‘a real need for archival and audit trail data’. Draft additions September 2013 a. An assessment of a building or other physical structure with regard to its safety. Frequently in safety audit. ΚΠ 1944 Ogden Standard Examiner 30 May 10/3 An official visitor at Ogden arsenal..is making a safety audit of the entire installation. 1972 Safety & Health at Work in Parl. Papers 1971–2 (Cmnd. 5034) XII. 465 We believe that there is great scope for experiment with new types of inspection such as safety audits in depth, and team visits. 1976 N.Y. Times 5 Dec. ii. 48/4 Two previous audits by the Comptroller's Office..found the maximum-security hospital in the northeast Bronx ‘unclean’ and vermin-infested. 1982 Shell Technol. iv. 3/1 In the safety audit, an independent safety team reviews the design and construction work, concentrating on safety aspects. 2002 Independent 26 Feb. i. 10/2 Sheriff Charles Stoddart called on Edinburgh City Council to carry out an immediate audit of buildings which might threaten public safety. b. An assessment of the energy needs and environmental impact of a building. Cf. energy audit n. at energy n. Compounds 4, environmental audit n. at environmental adj. Compounds. ΚΠ 1974 New Scientist 10 Jan. 80/3 With the energy situation as volatile as it now is, such an audit might turn out to be as useful an exercise as the regular financial audit. 1981 Better Homes & Gardens May 18/1 Some utilities provide a home ‘energy audit’ for free; others charge a few dollars. It can be a valuable service, so call your utility company if they haven't informed you about how to get your audit. 1993 National May 8/2 The question of whether a claim of solicitor-client privilege can be sustained in respect to documents generated in an environmental audit turns very directly on the purpose behind the audit. 2013 Q. Wells Smart Grid Home iv. 94 Technicians who..install the insulation and other energy upgrades the audits recommend. Draft additions January 2002 Business. An evaluation (esp. by formal, systematic review) of the effectiveness of the management, working practices, and procedures of a company or other professional body, usually conducted by independent auditors or external consultants. Also: the practice of carrying out such investigations at regular intervals or as part of a continuous process.Such an audit may investigate an organization as a whole or specific aspects of its operations; hence frequently with modifying word (cf. efficiency audit n. at efficiency n. Compounds, personnel audit n. at personnel n. Compounds 1).The process is sometimes described as having three distinct stages—observation, documentation, action—known as the ‘audit cycle’. ΚΠ 1938 Jrnl. Soc. Advancem. of Managem. 3 155/1 After such an evaluation [of company executives] is once made it should make possible a recurring audit which will be complementary to the financial audits, the market surveys and the stock-takings... Some day we may be able to weigh human factor so that a personal audit of this sort can also be reduced to a numerical computation. 1969 R. Nixon in Federal Register (U.S.) 34 31 Oct. 17606 This Order applies to all employees and agencies in the executive branch, except..any office, bureau or entity within an agency which has as a primary function investigation or audit of the conduct or work of officials or employees of the agency for the purpose of ensuring honesty and integrity in the discharge of their official duties. 1985 Brit. Med. Jrnl. 14 Sept. 719/1 We considered that formal audit of the teaching..should be attempted. 1992 Economist 28 Mar. 105/1 Many firms..offer clients a management ‘audit’, an assessment of the strengths and weaknesses of an existing management team. 2000 Gymnast Mar. 8/3 An audit of all Sports Science and Medicine Practitioners will be occurring to allow the institute to have a comprehensive database of all service providers. Draft additions January 2002 Medicine. = medical audit n. at medical adj. and n. Compounds. ΚΠ 1968 New Eng. Jrnl. Med. 21 Mar. 656/1 There is no audit by outside authorities on each piece of work as it is completed analogous to what is done in basic science. 1981 Brit. Med. Jrnl. 3 Oct. 883/1 Diagnostic and prescribing practices in otitis media vary, and audit is difficult because doctors may not see comparable cases. 1991 Pulse 6 Apr. 77/3 When an audit has been carried out on an aspect of care, GPs are often amazed to find that what they are doing does not match up with their intended actions. 1994 Oxf. Compan. Med. 73/1 Audit in medicine has been defined as the systematic critical analysis of medical care, including the procedures used for diagnosis and treatment, the use of resources and the resulting outcome and quality of life for the patient. Draft additions January 2002 Audit Commission n. an independent body that monitors and evaluates the performance or practices of a particular organization; (British Politics) an independent body established in 1983 to supervise and advise on public spending (esp. that of local authorities) on behalf of central government. ΘΚΠ society > authority > rule or government > ruler or governor > deliberative, legislative, or administrative assembly > types of body or spec. bodies > [noun] > commission > other types of commission conservacy1434 conservice1571 conservation1580 conservancy1618 Royal Commission1747 county commission1763 railroad commission1855 Audit Commission1866 European Commission1956 Countryside Commission1964 Truth and Reconciliation Commission1990 Truth Commission1991 1866 Jrnl. Statist. Soc. 29 324 I may also mention the sound principles consistently advocated, in the face of discouraging opposition, during many years by Mr Romilly, late chairman of the Audit Commission. 1932 Amer. Polit. Sci. Rev. 26 285 Two projects were proposed..(2) to amend an act, passed at the regular session of 1931, concerning an audit of the state highway department to expand and reinforce the authority of the highway audit commission in the securing of needed evidence. 1981 Local Govt. Finance Bill 10 in Parl. Papers 1981–2 (Bill 8) For the purposes of this Part of this Act there shall be a body to be known as the Audit Commission for Local Authorities in England and Wales. 1992 Economist 2 May 36/2 The Audit Commission calculates that more use of day surgery could cut waiting lists by 300,000—a third of the current total. 2000 Disability Now May 3/3 Fully Equipped, published by the Audit Commission in March, looked at NHS and social services equipment provision for four million people. Draft additions January 2002 audit committee n. Accounting a committee set up by a company or other institution to supervise the auditing of its accounts. ΚΠ 1853 Jrnl. Statist. Soc. 16 160 He will submit his accounts, with all the necessary vouchers, to the finance and audit committees of the council whenever required to do so. 1954 Jrnl. Politics 16 203 Professor Robson noted that the Executive Council had received and approved the University of Florida Audit Committee's report on the financial transactions of the Journal of Politics for the period November 1, 1951–October 21, 1952. 1978 Detroit Free Press 5 Mar. b20/2 [He] believes that audit committees should have a minimum of three members and a maximum of five. 1993 Accountancy Oct. 17/4 Let each company, as represented by its audit committee, stakeholders' meetings, supervisory board (as distinct from the unitary board) decide whether it wants an audit. This entry has not yet been fully updated (first published 1885; most recently modified version published online September 2021). auditv. /ˈɔːdɪt/ Etymology: < audit n. 1. transitive. To make an official systematic examination of (accounts), so as to ascertain their accuracy. ΘΚΠ society > trade and finance > management of money > keeping accounts > keep accounts [verb (transitive)] > audit control1422 opposec1475 audit1557 appose1601 fit1653 adjust1676 1557 Ord. Hospitalls B iv b Auditors generall..to Audite..thaccompts of all other officers. 1726 J. Ayliffe Parergon Juris Canonici Anglicani 283 Bishops Ordinaries..auditing all Accounts..take twelve Pence and no more. 1856 J. A. Froude Hist. Eng. I. 153 With subscribed funds, regularly audited. 2. To examine, ‘hear’ (a pupil). rare. ΘΚΠ society > education > educational administration > examination > examine a candidate [verb (transitive)] > examine orally audit1805 viva-voce1880 viva1893 1805 W. Taylor in Ann. Rev. 3 511 He audited catechumens. †3. gen. To calculate, reckon. Obsolete. ΘΚΠ the mind > attention and judgement > judgement or decision > evaluation, estimation, appraisal > appraise, estimate [verb (transitive)] talec897 ween971 takec1175 weigha1200 deem?c1225 judge?c1225 guessc1330 reta1382 accounta1387 aretc1386 assize1393 consider1398 ponder?a1400 adjudgec1440 reckonc1440 peisec1460 ponderate?a1475 poisea1483 trutinate1528 steem1535 rate?1555 sense1564 compute1604 censure1605 cast1606 cense1606 estimate1651 audit1655 state1671 balance1692 esteem1711 appraise1823 figure1854 tally1860 revalue1894 lowball1973 1655 T. Fuller Church-hist. Brit. ii. 134 All things being audited proportionably. 1667 R. Allestree Causes Decay Christian Piety ix. 267 And audit what real Profit accrues to them, from the expence of so many precious Hours. †4. intransitive. To draw up or render an account. Obsolete. ΘΚΠ society > trade and finance > management of money > keeping accounts > keep accounts [verb (intransitive)] > draw up or render accounts account1340 audit1640 1640 Bp. J. Hall Christian Moderation i. 135 It will be wofully audited for. 1712 J. Arbuthnot Lewis Baboon iv. ii. 7 Let Hocus Audit; he knows how the Money was disburs'd. 5. transitive and intransitive. To attend (a course or other form of instruction) in order to participate without the need to earn credits by writing papers, etc. U.S. ΘΚΠ society > education > learning > [verb (intransitive)] > attend a course audit1933 society > education > learning > [verb (transitive)] > attend a course audit1933 1933 Bull. Ohio State Univ. Coll. Arts & Sci. 14 Mar. 16 A student in the University may audit a course without additional fee... One not a student in the University may be admitted as an auditor..subsequently paying the fees required in the College in which he desires mainly to audit. 1948 Bull. Ohio State Univ. Catal. 1948–9 325 No credit will be recorded for courses audited. 1969 Computers & Humanities 4 74 As an introduction to software design, I audited a class in compiler-writing and implemented a portion of the class projects. 1974 A. Lurie War between Tates ii. 28 She audited his undergraduate lectures; she waylaid him in the department office. 1980 Early Mus. Gaz. Apr. 15/1 The brochure states that ‘participants can either be active or audit’. 1985 New Yorker 4 Nov. 63/1 He..studied with Millard Meiss.., and he audited lectures or seminars given by..other notable art historians. This entry has not yet been fully updated (first published 1885; most recently modified version published online June 2021). < n.1435v.1557
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