Definition of audit in English:

audit

nounPlural audits ˈɔːdɪtˈɔdət

1An official inspection of an organization's accounts, typically by an independent body.
audits can't be expected to detect every fraud
Example sentencesExamples
- And be extra cautious if the company has never undergone an audit from an outside accounting firm.
- The major objective was to discover fraud much more quickly than it could be discovered by a public accountant during an annual audit.
- The audit covers the last fiscal year, which ended in September.
- The decision to cut back followed an audit by independent consultants.
- The second moral is: there needs to be an independent audit and investigation of the colonel and his various bank accounts.
- Before beginning his audit, the inspector will give the taxpayer an opportunity to make a full disclosure about any areas of the taxpayer's affairs that are not in order.
- It will also examine the audit system and other internal controls within the bank.
- He developed not only bookkeeping rules but also the procedures for preparing periodic income statements and budgets and performing independent audits.
- An initial meeting should occur during the planning stage of the audit to discuss new accounting, auditing or regulatory issues affecting the organization.
- The independent audit and inspection report for 2002 censures the council for soaring rent and council tax arrears and for poor financial control of its housing maintenance department.
- The member states were persuaded that an independent audit body was warranted, given the emergence of an EU budget with supranational characteristics.
- We want to know how often an internal audit or an independent audit has been carried out.
- Out-of-control spending, he says, will be addressed by launching an independent audit of the state budget to pinpoint what is being ‘wasted and mismanaged’.
- Like many other professions involving large volumes of cash transactions, vets also come under the scrutiny of tax officials in audits.
- The leading Russian oil companies have all announced big increases this year, following independent international audits.
- This is an independent state audit body in charge of the fiscal management and control of public bodies, with particular regard to the way that State assets are used.
- In the case where a company is exempt from an audit, the accountant will still prepare the company's accounts to comply with accounting standards and statutory formats.
- We have an independent audit and accountants say the Duchy is being run according to all modern accounting practices.
- We conducted our audits in accordance with auditing standards generally accepted in the United States of America.
1. 1.1 A systematic review or assessment of something.
  a complete audit of flora and fauna at the site
  Example sentencesExamples
  The university has completed an access audit of its facilities and will make improvements over the next three years.
  This is part of a project that commenced just two years ago where the committee commissioned an audit of wildlife, flora and fauna.
  Now complete, the audit has highlighted the spectacular areas of wildlife interest, and will now be taken into account in any future development plans for the site.
  First, many researchers have called for independent audits of the Swedish data, some of which is controversial.
  To comply with these new mandates, you must be able to provide a complete audit trail of user activity across all these systems.
  However, the audit does not assess the quality of the actual tourism product, rather the standard of amenities and infrastructure that visitors can expect when they arrive.
  In 1997 we reviewed eight unpublished audits of data held on the child health systems.
  He has performed security audits and reviews for various firms, and offers consulting services in his spare time.
  The last chapter is on clinical audit and learning from systematic case reviews assessed against explicit criteria.
  He said the audit was meant to assess ‘the skills, remuneration and a whole variety of issues’ pertaining to the corporation.
  The situation will then be reviewed after a safety audit.
  For decades, health-care systems have used clinical audits as a tool for quality assessment.
  Start by completing an audit of the existing lighting systems, assessing both the condition and the performance of all components in the system.
  The three-phase plan would begin with a technical audit, an assessment of financial viability and asset preservation.
  The purpose of the road safety audits was to assess the potential crash risk along the routes and identify safety deficiencies, taking into account the function and use of the roads.
  In order to comply with the rules of the audit, surgeons must complete the reports for 85% of the cases where patients have died while under their care.
  The Chief Archivist will also arrange for independent audits of record-keeping in Government offices.
  The plan is more than an audit of flora and fauna, explained Mr Thomas, as it contains strict objectives and delivery targets.
  Complete an audit of your current customer service guidelines or philosophy.
  Synonyms
  inspection, examination, survey, scrutiny, probe, vetting, investigation, check, assessment, appraisal, evaluation, review, analysis, study, perusal, dissection
  informal going-over, once-over, look-see

verbaudited, auditing, audits ˈɔːdɪtˈɔdət

[with object]

1Conduct an official financial inspection of (a company or its accounts)
unlimited companies must also have their accounts audited
Example sentencesExamples
- In the case of a company, the working papers of the company auditor (who audits the accounts prepared by the company's accountant) are the auditor's property.
- Government authorities will be given the power to inspect and audit companies which export military-related equipment under new laws to be introduced later this year.
- The nominally independent Financial Accounting Standards Board defines accounting and auditing standards.
- Subsequently they alleged that the accounts had been negligently audited.
- However, when accounting firms audit businesses that they also serve as consultants, they lose their independence.
- The association said public accountants would only audit their financial reports if they complied with auditing standards.
- Client money is kept in a segregated client account, which is audited each year by one of the big four accountancy firms.
- His office audits accounts of all public sector bodies and where attention needs to be drawn to outstanding issues a statement is issued.
- This will be confirmed when the public accounts are audited.
- Or, if you're auditing a company with two sales each year, it's unlikely that a sale will be recorded incorrectly.
- The Companies Act 1990 prohibits an ‘officer or servant’ of a company from auditing his company's accounts.
- He said: ‘It's nonsense for him to say that the accounts were not audited because auditing firms were on Christmas break.’
- It is illegal for a director to audit his own company's accounts.
- On a rainy morning in December last year, my son, a certified public accountant, went out to audit the accounts of a corporation when he suddenly slipped and fractured his right thigh.
- Currently, spouses, children, and even nearby in-laws of partners are not allowed to hold stock in companies audited by those partners.
- Assume you are auditing a large company that has lots of complex contracts.
- The full year 2000 audited accounts are due out very shortly.
- They are either running big corporations, or auditing their accounts.
- In January, the British government also unveiled a plan to set up a single regulator to oversee accounting and auditing standards and called on firms to rotate audit partners every five years.
- Any severe, firmwide sanction, such as a one-year ban on auditing public companies, could put an accounting firm out of business.
Synonyms
inspect, examine, survey, look over, go over, go through, scrutinize, probe, vet, investigate, look into, enquire into, check, check into, assess, appraise, evaluate, review, analyse, study, pore over, peruse, sift, dissect, go over with a fine-tooth comb, delve into, dig into
North American check out
informal give something a/the once-over, give something a going-over
1. 1.1 Conduct a systematic review of.
  a method of auditing obstetric and neonatal care
  Example sentencesExamples
  And finally, since there is no paper printout of votes, there is no way to accurately audit the system, and therefore no way to accurately reconstruct an election if it is contested.
  Additionally, plant quality and food safety systems are routinely audited by customers, regulatory agencies and third-party specialists.
  To that end we will, within our own journals, audit the quality of peer review on a continuous basis and where possible provide training to enhance the quality of peer review.
  An important lesson in all medicine, but particularly illustrated in screening programmes, is the continued need to review and audit.
  The Australians found when they audited ventilation systems that most had been turned off.
  Having a secret ballot means that there will be no way to audit the results and we will have to trust a system that has known security weaknesses to tell us who won.
  Overall only nine per cent of the hospitals audited were rated as ‘good’.
  Yet, upon auditing the systems, I will find major discrepancies between what is written and what is actually implemented.
  We've had international institutions audit our systems.
  The trust agreed to train staff, review drug policy and audit clinical and nursing records.
  Management plans are valid for fifteen years though they are reviewed and audited every five years.
  It is designed to provide food safety professionals with the skills and knowledge to audit management systems within the food industry.
  The truth is that there is no way to audit these systems to see if they are really performing.
  Additionally, the system continually monitors and audits the data to verify that all files are intact.
  Even relatively innocuous data changes, such as a change of address, can be used to exploit or disrupt systems if they're not audited, says Brady.
  The third principle is to audit and review all the administrative and student services systems in order to look for those activities that are essential and those that are not.
  She is a security expert who audits computer systems and networks for security vulnerabilities.
  Using independent external reviewers to scrutinize and audit data helps ensure dependability.
  Software metering and auditing on networked systems gives managers precise tracking tools to determine who uses what software, when, where and how often.
  Synonyms
  survey, study, research, consider, take stock of, analyse, examine, scrutinize, enquire into, make enquiries into, explore, look into, probe, investigate, conduct investigations into, inspect, assess, appraise, size up
2North American Attend (a class) informally, without working for credit.
he made use of the knowledge gleaned from economics classes he audited
Example sentencesExamples
- I just audited the class once and it was exactly what I wanted.
- You may be able to audit classes, attend without receiving any academic credit.
- Typically these classes are term-length in duration and may be audited or taken for credit to be applied to a certificate or degree program.
- This summer some kids who are in companies now like Pennsylvania Ballet and Carolina Ballet came back to audit classes during their time off.
- While auditing a class taught by Robert Lowell at Boston University, Sylvia met another poet hell-bent on suicide, Anne Sexton.
- He wants to challenge Wellington's policy of allowing non-enrolled students from underprivileged backgrounds to audit classes for free.
- He was only auditing the class at the time, so he refused to take part in the experiment.
- Totally unexpectedly, at the age of eighteen, Emmy decided that she would not become a schoolteacher but that instead she would spend the next two years auditing classes at the University of Erlangen.
- He audited a couple of classes and worked part time to make the time pass.
- Then for my final grade, the university said I was auditing the class, even though I got an A.
- The can also write a novel, tackle advanced math problems, go on hikes, or even audit classes in college.
Synonyms
attend, be present at, be an observer at, observe, watch

Derivatives

auditability

noun

In the context of maintaining security and also of of maintaining auditability, privacy must be made an absolute priority.
Example sentencesExamples
- And we had to meet various requirements on privacy, security, and auditability.
- Detailed coding and memos written throughout the analysis enhanced auditability, enabling an examination of the ‘decision trail’ used.
- It seems that paper ballots plus optical readers just might provide the ideal marriage of speed and unimpeachable auditability.
- On-lining gaming, we are told, has a high degree of credibility, transparency and auditability.

auditable

adjective

Enterprises must also be able to securely generate, exchange, archive and reconstruct e-transactions in an auditable manner.
Example sentencesExamples
- We are now able to build a picture very quickly of the service we are providing, spot any problems, and provide an easily auditable set of performance data for fleets.
- It is also an auditable process whereby we supply a monthly certificate of compliance and a report.
- Good news coming out of California today, as they've done the sensible thing and will require all electronic voting machines to include an auditable paper trail to make sure that the votes are accurate.
- It must be enforceable, verifiable, auditable, and effective - with clear recourses, particularly across borders.
- He accepted it was essential to maintain Special Branch's ability to target terrorists, but stressed the need for more transparency and an auditable decision-making process.
- Our complete dataset therefore included individual clinical and general policy making encounters, with an auditable trail of fieldwork notes and thematic analyses.

Origin

Late Middle English: from Latin auditus 'hearing', from audire 'hear', in medieval Latin auditus (compoti) 'audit (of an account)', an audit originally being presented orally.

Rhymes

plaudit

Definition of audit in US English:

audit

nounˈɔdətˈôdət

1An official inspection of an individual's or organization's accounts, typically by an independent body.
Example sentencesExamples
- Out-of-control spending, he says, will be addressed by launching an independent audit of the state budget to pinpoint what is being ‘wasted and mismanaged’.
- The decision to cut back followed an audit by independent consultants.
- The audit covers the last fiscal year, which ended in September.
- He developed not only bookkeeping rules but also the procedures for preparing periodic income statements and budgets and performing independent audits.
- It will also examine the audit system and other internal controls within the bank.
- The member states were persuaded that an independent audit body was warranted, given the emergence of an EU budget with supranational characteristics.
- The second moral is: there needs to be an independent audit and investigation of the colonel and his various bank accounts.
- We have an independent audit and accountants say the Duchy is being run according to all modern accounting practices.
- We want to know how often an internal audit or an independent audit has been carried out.
- We conducted our audits in accordance with auditing standards generally accepted in the United States of America.
- The leading Russian oil companies have all announced big increases this year, following independent international audits.
- Like many other professions involving large volumes of cash transactions, vets also come under the scrutiny of tax officials in audits.
- Before beginning his audit, the inspector will give the taxpayer an opportunity to make a full disclosure about any areas of the taxpayer's affairs that are not in order.
- The independent audit and inspection report for 2002 censures the council for soaring rent and council tax arrears and for poor financial control of its housing maintenance department.
- This is an independent state audit body in charge of the fiscal management and control of public bodies, with particular regard to the way that State assets are used.
- In the case where a company is exempt from an audit, the accountant will still prepare the company's accounts to comply with accounting standards and statutory formats.
- The major objective was to discover fraud much more quickly than it could be discovered by a public accountant during an annual audit.
- And be extra cautious if the company has never undergone an audit from an outside accounting firm.
- An initial meeting should occur during the planning stage of the audit to discuss new accounting, auditing or regulatory issues affecting the organization.
1. 1.1 A systematic review or assessment of something.
  a complete audit of flora and fauna at the site
  Example sentencesExamples
  To comply with these new mandates, you must be able to provide a complete audit trail of user activity across all these systems.
  The plan is more than an audit of flora and fauna, explained Mr Thomas, as it contains strict objectives and delivery targets.
  For decades, health-care systems have used clinical audits as a tool for quality assessment.
  The Chief Archivist will also arrange for independent audits of record-keeping in Government offices.
  The purpose of the road safety audits was to assess the potential crash risk along the routes and identify safety deficiencies, taking into account the function and use of the roads.
  In order to comply with the rules of the audit, surgeons must complete the reports for 85% of the cases where patients have died while under their care.
  The university has completed an access audit of its facilities and will make improvements over the next three years.
  In 1997 we reviewed eight unpublished audits of data held on the child health systems.
  The last chapter is on clinical audit and learning from systematic case reviews assessed against explicit criteria.
  The three-phase plan would begin with a technical audit, an assessment of financial viability and asset preservation.
  He said the audit was meant to assess ‘the skills, remuneration and a whole variety of issues’ pertaining to the corporation.
  He has performed security audits and reviews for various firms, and offers consulting services in his spare time.
  This is part of a project that commenced just two years ago where the committee commissioned an audit of wildlife, flora and fauna.
  Complete an audit of your current customer service guidelines or philosophy.
  However, the audit does not assess the quality of the actual tourism product, rather the standard of amenities and infrastructure that visitors can expect when they arrive.
  First, many researchers have called for independent audits of the Swedish data, some of which is controversial.
  Start by completing an audit of the existing lighting systems, assessing both the condition and the performance of all components in the system.
  The situation will then be reviewed after a safety audit.
  Now complete, the audit has highlighted the spectacular areas of wildlife interest, and will now be taken into account in any future development plans for the site.
  Synonyms
  inspection, examination, survey, scrutiny, probe, vetting, investigation, check, assessment, appraisal, evaluation, review, analysis, study, perusal, dissection

verbˈɔdətˈôdət

[with object]

1Conduct an official financial examination of (an individual's or organization's accounts)
companies must have their accounts audited
Example sentencesExamples
- In January, the British government also unveiled a plan to set up a single regulator to oversee accounting and auditing standards and called on firms to rotate audit partners every five years.
- He said: ‘It's nonsense for him to say that the accounts were not audited because auditing firms were on Christmas break.’
- On a rainy morning in December last year, my son, a certified public accountant, went out to audit the accounts of a corporation when he suddenly slipped and fractured his right thigh.
- Currently, spouses, children, and even nearby in-laws of partners are not allowed to hold stock in companies audited by those partners.
- The nominally independent Financial Accounting Standards Board defines accounting and auditing standards.
- In the case of a company, the working papers of the company auditor (who audits the accounts prepared by the company's accountant) are the auditor's property.
- The Companies Act 1990 prohibits an ‘officer or servant’ of a company from auditing his company's accounts.
- Subsequently they alleged that the accounts had been negligently audited.
- Government authorities will be given the power to inspect and audit companies which export military-related equipment under new laws to be introduced later this year.
- This will be confirmed when the public accounts are audited.
- Client money is kept in a segregated client account, which is audited each year by one of the big four accountancy firms.
- The full year 2000 audited accounts are due out very shortly.
- Or, if you're auditing a company with two sales each year, it's unlikely that a sale will be recorded incorrectly.
- The association said public accountants would only audit their financial reports if they complied with auditing standards.
- However, when accounting firms audit businesses that they also serve as consultants, they lose their independence.
- It is illegal for a director to audit his own company's accounts.
- Assume you are auditing a large company that has lots of complex contracts.
- They are either running big corporations, or auditing their accounts.
- Any severe, firmwide sanction, such as a one-year ban on auditing public companies, could put an accounting firm out of business.
- His office audits accounts of all public sector bodies and where attention needs to be drawn to outstanding issues a statement is issued.
Synonyms
inspect, examine, survey, look over, go over, go through, scrutinize, probe, vet, investigate, look into, enquire into, check, check into, assess, appraise, evaluate, review, analyse, study, pore over, peruse, sift, dissect, go over with a fine-tooth comb, delve into, dig into
1. 1.1 Conduct a systematic review of.
  auditing obstetrical and neonatal care
  Example sentencesExamples
  Using independent external reviewers to scrutinize and audit data helps ensure dependability.
  To that end we will, within our own journals, audit the quality of peer review on a continuous basis and where possible provide training to enhance the quality of peer review.
  She is a security expert who audits computer systems and networks for security vulnerabilities.
  The trust agreed to train staff, review drug policy and audit clinical and nursing records.
  And finally, since there is no paper printout of votes, there is no way to accurately audit the system, and therefore no way to accurately reconstruct an election if it is contested.
  Yet, upon auditing the systems, I will find major discrepancies between what is written and what is actually implemented.
  We've had international institutions audit our systems.
  Overall only nine per cent of the hospitals audited were rated as ‘good’.
  The Australians found when they audited ventilation systems that most had been turned off.
  Additionally, plant quality and food safety systems are routinely audited by customers, regulatory agencies and third-party specialists.
  It is designed to provide food safety professionals with the skills and knowledge to audit management systems within the food industry.
  An important lesson in all medicine, but particularly illustrated in screening programmes, is the continued need to review and audit.
  Even relatively innocuous data changes, such as a change of address, can be used to exploit or disrupt systems if they're not audited, says Brady.
  Software metering and auditing on networked systems gives managers precise tracking tools to determine who uses what software, when, where and how often.
  The third principle is to audit and review all the administrative and student services systems in order to look for those activities that are essential and those that are not.
  Additionally, the system continually monitors and audits the data to verify that all files are intact.
  Management plans are valid for fifteen years though they are reviewed and audited every five years.
  Having a secret ballot means that there will be no way to audit the results and we will have to trust a system that has known security weaknesses to tell us who won.
  The truth is that there is no way to audit these systems to see if they are really performing.
  Synonyms
  survey, study, research, consider, take stock of, analyse, examine, scrutinize, enquire into, make enquiries into, explore, look into, probe, investigate, conduct investigations into, inspect, assess, appraise, size up
2North American Attend (a class) informally, not for academic credit.
Example sentencesExamples
- You may be able to audit classes, attend without receiving any academic credit.
- Totally unexpectedly, at the age of eighteen, Emmy decided that she would not become a schoolteacher but that instead she would spend the next two years auditing classes at the University of Erlangen.
- He was only auditing the class at the time, so he refused to take part in the experiment.
- Typically these classes are term-length in duration and may be audited or taken for credit to be applied to a certificate or degree program.
- The can also write a novel, tackle advanced math problems, go on hikes, or even audit classes in college.
- He audited a couple of classes and worked part time to make the time pass.
- I just audited the class once and it was exactly what I wanted.
- He wants to challenge Wellington's policy of allowing non-enrolled students from underprivileged backgrounds to audit classes for free.
- This summer some kids who are in companies now like Pennsylvania Ballet and Carolina Ballet came back to audit classes during their time off.
- Then for my final grade, the university said I was auditing the class, even though I got an A.
- While auditing a class taught by Robert Lowell at Boston University, Sylvia met another poet hell-bent on suicide, Anne Sexton.
Synonyms
attend, be present at, be an observer at, observe, watch

Origin

Late Middle English: from Latin auditus ‘hearing’, from audire ‘hear’, in medieval Latin auditus (compoti) ‘audit (of an account)’, an audit originally being presented orally.

单词	audit
释义	Definition of audit in English: audit nounPlural audits ˈɔːdɪtˈɔdət 1An official inspection of an organization's accounts, typically by an independent body. audits can't be expected to detect every fraud Example sentencesExamples And be extra cautious if the company has never undergone an audit from an outside accounting firm. The major objective was to discover fraud much more quickly than it could be discovered by a public accountant during an annual audit. The audit covers the last fiscal year, which ended in September. The decision to cut back followed an audit by independent consultants. The second moral is: there needs to be an independent audit and investigation of the colonel and his various bank accounts. Before beginning his audit, the inspector will give the taxpayer an opportunity to make a full disclosure about any areas of the taxpayer's affairs that are not in order. It will also examine the audit system and other internal controls within the bank. He developed not only bookkeeping rules but also the procedures for preparing periodic income statements and budgets and performing independent audits. An initial meeting should occur during the planning stage of the audit to discuss new accounting, auditing or regulatory issues affecting the organization. The independent audit and inspection report for 2002 censures the council for soaring rent and council tax arrears and for poor financial control of its housing maintenance department. The member states were persuaded that an independent audit body was warranted, given the emergence of an EU budget with supranational characteristics. We want to know how often an internal audit or an independent audit has been carried out. Out-of-control spending, he says, will be addressed by launching an independent audit of the state budget to pinpoint what is being ‘wasted and mismanaged’. Like many other professions involving large volumes of cash transactions, vets also come under the scrutiny of tax officials in audits. The leading Russian oil companies have all announced big increases this year, following independent international audits. This is an independent state audit body in charge of the fiscal management and control of public bodies, with particular regard to the way that State assets are used. In the case where a company is exempt from an audit, the accountant will still prepare the company's accounts to comply with accounting standards and statutory formats. We have an independent audit and accountants say the Duchy is being run according to all modern accounting practices. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. 1.1 A systematic review or assessment of something. a complete audit of flora and fauna at the site Example sentencesExamples The university has completed an access audit of its facilities and will make improvements over the next three years. This is part of a project that commenced just two years ago where the committee commissioned an audit of wildlife, flora and fauna. Now complete, the audit has highlighted the spectacular areas of wildlife interest, and will now be taken into account in any future development plans for the site. First, many researchers have called for independent audits of the Swedish data, some of which is controversial. To comply with these new mandates, you must be able to provide a complete audit trail of user activity across all these systems. However, the audit does not assess the quality of the actual tourism product, rather the standard of amenities and infrastructure that visitors can expect when they arrive. In 1997 we reviewed eight unpublished audits of data held on the child health systems. He has performed security audits and reviews for various firms, and offers consulting services in his spare time. The last chapter is on clinical audit and learning from systematic case reviews assessed against explicit criteria. He said the audit was meant to assess ‘the skills, remuneration and a whole variety of issues’ pertaining to the corporation. The situation will then be reviewed after a safety audit. For decades, health-care systems have used clinical audits as a tool for quality assessment. Start by completing an audit of the existing lighting systems, assessing both the condition and the performance of all components in the system. The three-phase plan would begin with a technical audit, an assessment of financial viability and asset preservation. The purpose of the road safety audits was to assess the potential crash risk along the routes and identify safety deficiencies, taking into account the function and use of the roads. In order to comply with the rules of the audit, surgeons must complete the reports for 85% of the cases where patients have died while under their care. The Chief Archivist will also arrange for independent audits of record-keeping in Government offices. The plan is more than an audit of flora and fauna, explained Mr Thomas, as it contains strict objectives and delivery targets. Complete an audit of your current customer service guidelines or philosophy. Synonyms inspection, examination, survey, scrutiny, probe, vetting, investigation, check, assessment, appraisal, evaluation, review, analysis, study, perusal, dissection informal going-over, once-over, look-see verbaudited, auditing, audits ˈɔːdɪtˈɔdət [with object] 1Conduct an official financial inspection of (a company or its accounts) unlimited companies must also have their accounts audited Example sentencesExamples In the case of a company, the working papers of the company auditor (who audits the accounts prepared by the company's accountant) are the auditor's property. Government authorities will be given the power to inspect and audit companies which export military-related equipment under new laws to be introduced later this year. The nominally independent Financial Accounting Standards Board defines accounting and auditing standards. Subsequently they alleged that the accounts had been negligently audited. However, when accounting firms audit businesses that they also serve as consultants, they lose their independence. The association said public accountants would only audit their financial reports if they complied with auditing standards. Client money is kept in a segregated client account, which is audited each year by one of the big four accountancy firms. His office audits accounts of all public sector bodies and where attention needs to be drawn to outstanding issues a statement is issued. This will be confirmed when the public accounts are audited. Or, if you're auditing a company with two sales each year, it's unlikely that a sale will be recorded incorrectly. The Companies Act 1990 prohibits an ‘officer or servant’ of a company from auditing his company's accounts. He said: ‘It's nonsense for him to say that the accounts were not audited because auditing firms were on Christmas break.’ It is illegal for a director to audit his own company's accounts. On a rainy morning in December last year, my son, a certified public accountant, went out to audit the accounts of a corporation when he suddenly slipped and fractured his right thigh. Currently, spouses, children, and even nearby in-laws of partners are not allowed to hold stock in companies audited by those partners. Assume you are auditing a large company that has lots of complex contracts. The full year 2000 audited accounts are due out very shortly. They are either running big corporations, or auditing their accounts. In January, the British government also unveiled a plan to set up a single regulator to oversee accounting and auditing standards and called on firms to rotate audit partners every five years. Any severe, firmwide sanction, such as a one-year ban on auditing public companies, could put an accounting firm out of business. Synonyms inspect, examine, survey, look over, go over, go through, scrutinize, probe, vet, investigate, look into, enquire into, check, check into, assess, appraise, evaluate, review, analyse, study, pore over, peruse, sift, dissect, go over with a fine-tooth comb, delve into, dig into North American check out informal give something a/the once-over, give something a going-over 1.1 Conduct a systematic review of. a method of auditing obstetric and neonatal care Example sentencesExamples And finally, since there is no paper printout of votes, there is no way to accurately audit the system, and therefore no way to accurately reconstruct an election if it is contested. Additionally, plant quality and food safety systems are routinely audited by customers, regulatory agencies and third-party specialists. To that end we will, within our own journals, audit the quality of peer review on a continuous basis and where possible provide training to enhance the quality of peer review. An important lesson in all medicine, but particularly illustrated in screening programmes, is the continued need to review and audit. The Australians found when they audited ventilation systems that most had been turned off. Having a secret ballot means that there will be no way to audit the results and we will have to trust a system that has known security weaknesses to tell us who won. Overall only nine per cent of the hospitals audited were rated as ‘good’. Yet, upon auditing the systems, I will find major discrepancies between what is written and what is actually implemented. We've had international institutions audit our systems. The trust agreed to train staff, review drug policy and audit clinical and nursing records. Management plans are valid for fifteen years though they are reviewed and audited every five years. It is designed to provide food safety professionals with the skills and knowledge to audit management systems within the food industry. The truth is that there is no way to audit these systems to see if they are really performing. Additionally, the system continually monitors and audits the data to verify that all files are intact. Even relatively innocuous data changes, such as a change of address, can be used to exploit or disrupt systems if they're not audited, says Brady. The third principle is to audit and review all the administrative and student services systems in order to look for those activities that are essential and those that are not. She is a security expert who audits computer systems and networks for security vulnerabilities. Using independent external reviewers to scrutinize and audit data helps ensure dependability. Software metering and auditing on networked systems gives managers precise tracking tools to determine who uses what software, when, where and how often. Synonyms survey, study, research, consider, take stock of, analyse, examine, scrutinize, enquire into, make enquiries into, explore, look into, probe, investigate, conduct investigations into, inspect, assess, appraise, size up 2North American Attend (a class) informally, without working for credit. he made use of the knowledge gleaned from economics classes he audited Example sentencesExamples I just audited the class once and it was exactly what I wanted. You may be able to audit classes, attend without receiving any academic credit. Typically these classes are term-length in duration and may be audited or taken for credit to be applied to a certificate or degree program. This summer some kids who are in companies now like Pennsylvania Ballet and Carolina Ballet came back to audit classes during their time off. While auditing a class taught by Robert Lowell at Boston University, Sylvia met another poet hell-bent on suicide, Anne Sexton. He wants to challenge Wellington's policy of allowing non-enrolled students from underprivileged backgrounds to audit classes for free. He was only auditing the class at the time, so he refused to take part in the experiment. Totally unexpectedly, at the age of eighteen, Emmy decided that she would not become a schoolteacher but that instead she would spend the next two years auditing classes at the University of Erlangen. He audited a couple of classes and worked part time to make the time pass. Then for my final grade, the university said I was auditing the class, even though I got an A. The can also write a novel, tackle advanced math problems, go on hikes, or even audit classes in college. Synonyms attend, be present at, be an observer at, observe, watch Derivatives auditability noun In the context of maintaining security and also of of maintaining auditability, privacy must be made an absolute priority. Example sentencesExamples And we had to meet various requirements on privacy, security, and auditability. Detailed coding and memos written throughout the analysis enhanced auditability, enabling an examination of the ‘decision trail’ used. It seems that paper ballots plus optical readers just might provide the ideal marriage of speed and unimpeachable auditability. On-lining gaming, we are told, has a high degree of credibility, transparency and auditability. auditable adjective Enterprises must also be able to securely generate, exchange, archive and reconstruct e-transactions in an auditable manner. Example sentencesExamples We are now able to build a picture very quickly of the service we are providing, spot any problems, and provide an easily auditable set of performance data for fleets. It is also an auditable process whereby we supply a monthly certificate of compliance and a report. Good news coming out of California today, as they've done the sensible thing and will require all electronic voting machines to include an auditable paper trail to make sure that the votes are accurate. It must be enforceable, verifiable, auditable, and effective - with clear recourses, particularly across borders. He accepted it was essential to maintain Special Branch's ability to target terrorists, but stressed the need for more transparency and an auditable decision-making process. Our complete dataset therefore included individual clinical and general policy making encounters, with an auditable trail of fieldwork notes and thematic analyses. Origin Late Middle English: from Latin auditus 'hearing', from audire 'hear', in medieval Latin auditus (compoti) 'audit (of an account)', an audit originally being presented orally. Rhymes plaudit Definition of audit in US English: audit nounˈɔdətˈôdət 1An official inspection of an individual's or organization's accounts, typically by an independent body. Example sentencesExamples Out-of-control spending, he says, will be addressed by launching an independent audit of the state budget to pinpoint what is being ‘wasted and mismanaged’. The decision to cut back followed an audit by independent consultants. The audit covers the last fiscal year, which ended in September. He developed not only bookkeeping rules but also the procedures for preparing periodic income statements and budgets and performing independent audits. It will also examine the audit system and other internal controls within the bank. The member states were persuaded that an independent audit body was warranted, given the emergence of an EU budget with supranational characteristics. The second moral is: there needs to be an independent audit and investigation of the colonel and his various bank accounts. We have an independent audit and accountants say the Duchy is being run according to all modern accounting practices. We want to know how often an internal audit or an independent audit has been carried out. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. The leading Russian oil companies have all announced big increases this year, following independent international audits. Like many other professions involving large volumes of cash transactions, vets also come under the scrutiny of tax officials in audits. Before beginning his audit, the inspector will give the taxpayer an opportunity to make a full disclosure about any areas of the taxpayer's affairs that are not in order. The independent audit and inspection report for 2002 censures the council for soaring rent and council tax arrears and for poor financial control of its housing maintenance department. This is an independent state audit body in charge of the fiscal management and control of public bodies, with particular regard to the way that State assets are used. In the case where a company is exempt from an audit, the accountant will still prepare the company's accounts to comply with accounting standards and statutory formats. The major objective was to discover fraud much more quickly than it could be discovered by a public accountant during an annual audit. And be extra cautious if the company has never undergone an audit from an outside accounting firm. An initial meeting should occur during the planning stage of the audit to discuss new accounting, auditing or regulatory issues affecting the organization. 1.1 A systematic review or assessment of something. a complete audit of flora and fauna at the site Example sentencesExamples To comply with these new mandates, you must be able to provide a complete audit trail of user activity across all these systems. The plan is more than an audit of flora and fauna, explained Mr Thomas, as it contains strict objectives and delivery targets. For decades, health-care systems have used clinical audits as a tool for quality assessment. The Chief Archivist will also arrange for independent audits of record-keeping in Government offices. The purpose of the road safety audits was to assess the potential crash risk along the routes and identify safety deficiencies, taking into account the function and use of the roads. In order to comply with the rules of the audit, surgeons must complete the reports for 85% of the cases where patients have died while under their care. The university has completed an access audit of its facilities and will make improvements over the next three years. In 1997 we reviewed eight unpublished audits of data held on the child health systems. The last chapter is on clinical audit and learning from systematic case reviews assessed against explicit criteria. The three-phase plan would begin with a technical audit, an assessment of financial viability and asset preservation. He said the audit was meant to assess ‘the skills, remuneration and a whole variety of issues’ pertaining to the corporation. He has performed security audits and reviews for various firms, and offers consulting services in his spare time. This is part of a project that commenced just two years ago where the committee commissioned an audit of wildlife, flora and fauna. Complete an audit of your current customer service guidelines or philosophy. However, the audit does not assess the quality of the actual tourism product, rather the standard of amenities and infrastructure that visitors can expect when they arrive. First, many researchers have called for independent audits of the Swedish data, some of which is controversial. Start by completing an audit of the existing lighting systems, assessing both the condition and the performance of all components in the system. The situation will then be reviewed after a safety audit. Now complete, the audit has highlighted the spectacular areas of wildlife interest, and will now be taken into account in any future development plans for the site. Synonyms inspection, examination, survey, scrutiny, probe, vetting, investigation, check, assessment, appraisal, evaluation, review, analysis, study, perusal, dissection verbˈɔdətˈôdət [with object] 1Conduct an official financial examination of (an individual's or organization's accounts) companies must have their accounts audited Example sentencesExamples In January, the British government also unveiled a plan to set up a single regulator to oversee accounting and auditing standards and called on firms to rotate audit partners every five years. He said: ‘It's nonsense for him to say that the accounts were not audited because auditing firms were on Christmas break.’ On a rainy morning in December last year, my son, a certified public accountant, went out to audit the accounts of a corporation when he suddenly slipped and fractured his right thigh. Currently, spouses, children, and even nearby in-laws of partners are not allowed to hold stock in companies audited by those partners. The nominally independent Financial Accounting Standards Board defines accounting and auditing standards. In the case of a company, the working papers of the company auditor (who audits the accounts prepared by the company's accountant) are the auditor's property. The Companies Act 1990 prohibits an ‘officer or servant’ of a company from auditing his company's accounts. Subsequently they alleged that the accounts had been negligently audited. Government authorities will be given the power to inspect and audit companies which export military-related equipment under new laws to be introduced later this year. This will be confirmed when the public accounts are audited. Client money is kept in a segregated client account, which is audited each year by one of the big four accountancy firms. The full year 2000 audited accounts are due out very shortly. Or, if you're auditing a company with two sales each year, it's unlikely that a sale will be recorded incorrectly. The association said public accountants would only audit their financial reports if they complied with auditing standards. However, when accounting firms audit businesses that they also serve as consultants, they lose their independence. It is illegal for a director to audit his own company's accounts. Assume you are auditing a large company that has lots of complex contracts. They are either running big corporations, or auditing their accounts. Any severe, firmwide sanction, such as a one-year ban on auditing public companies, could put an accounting firm out of business. His office audits accounts of all public sector bodies and where attention needs to be drawn to outstanding issues a statement is issued. Synonyms inspect, examine, survey, look over, go over, go through, scrutinize, probe, vet, investigate, look into, enquire into, check, check into, assess, appraise, evaluate, review, analyse, study, pore over, peruse, sift, dissect, go over with a fine-tooth comb, delve into, dig into 1.1 Conduct a systematic review of. auditing obstetrical and neonatal care Example sentencesExamples Using independent external reviewers to scrutinize and audit data helps ensure dependability. To that end we will, within our own journals, audit the quality of peer review on a continuous basis and where possible provide training to enhance the quality of peer review. She is a security expert who audits computer systems and networks for security vulnerabilities. The trust agreed to train staff, review drug policy and audit clinical and nursing records. And finally, since there is no paper printout of votes, there is no way to accurately audit the system, and therefore no way to accurately reconstruct an election if it is contested. Yet, upon auditing the systems, I will find major discrepancies between what is written and what is actually implemented. We've had international institutions audit our systems. Overall only nine per cent of the hospitals audited were rated as ‘good’. The Australians found when they audited ventilation systems that most had been turned off. Additionally, plant quality and food safety systems are routinely audited by customers, regulatory agencies and third-party specialists. It is designed to provide food safety professionals with the skills and knowledge to audit management systems within the food industry. An important lesson in all medicine, but particularly illustrated in screening programmes, is the continued need to review and audit. Even relatively innocuous data changes, such as a change of address, can be used to exploit or disrupt systems if they're not audited, says Brady. Software metering and auditing on networked systems gives managers precise tracking tools to determine who uses what software, when, where and how often. The third principle is to audit and review all the administrative and student services systems in order to look for those activities that are essential and those that are not. Additionally, the system continually monitors and audits the data to verify that all files are intact. Management plans are valid for fifteen years though they are reviewed and audited every five years. Having a secret ballot means that there will be no way to audit the results and we will have to trust a system that has known security weaknesses to tell us who won. The truth is that there is no way to audit these systems to see if they are really performing. Synonyms survey, study, research, consider, take stock of, analyse, examine, scrutinize, enquire into, make enquiries into, explore, look into, probe, investigate, conduct investigations into, inspect, assess, appraise, size up 2North American Attend (a class) informally, not for academic credit. Example sentencesExamples You may be able to audit classes, attend without receiving any academic credit. Totally unexpectedly, at the age of eighteen, Emmy decided that she would not become a schoolteacher but that instead she would spend the next two years auditing classes at the University of Erlangen. He was only auditing the class at the time, so he refused to take part in the experiment. Typically these classes are term-length in duration and may be audited or taken for credit to be applied to a certificate or degree program. The can also write a novel, tackle advanced math problems, go on hikes, or even audit classes in college. He audited a couple of classes and worked part time to make the time pass. I just audited the class once and it was exactly what I wanted. He wants to challenge Wellington's policy of allowing non-enrolled students from underprivileged backgrounds to audit classes for free. This summer some kids who are in companies now like Pennsylvania Ballet and Carolina Ballet came back to audit classes during their time off. Then for my final grade, the university said I was auditing the class, even though I got an A. While auditing a class taught by Robert Lowell at Boston University, Sylvia met another poet hell-bent on suicide, Anne Sexton. Synonyms attend, be present at, be an observer at, observe, watch Origin Late Middle English: from Latin auditus ‘hearing’, from audire ‘hear’, in medieval Latin auditus (compoti) ‘audit (of an account)’, an audit originally being presented orally.
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