| 单词 | audit trail |
| 释义 | > as lemmasaudit trail 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’. < as lemmas |
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