| 释义 |
au·dit
I. \ˈȯdə̇t, usu -də̇d.+V\ noun
(-s)
Etymology: Middle English, from Latin auditus hearing, from auditus, past participle of audire to hear — more at audible
1.
a. : a formal or official examination and verification of books of account (as for reporting on the financial condition of a business at a given date or on the results of its operations for a given period)
b. : a methodical examination and review of a situation or condition (as within a business enterprise) concluding with a detailed report of findings : a rendering and settling of accounts
2. : the final report following a formal examination of books of account : an account as adjusted by auditors : final statement of account
3. archaic : a judicial examination (as in a court)
4. : audit ale
5. : a check of publishers' records to verify claims as to the extent of a publication's circulation
II. verb
(-ed/-ing/-s)
transitive verb
1. : to examine and verify (as the books of account of a company or a treasurer's accounts)
2. : to attend (a course especially in a college or university) without working for or expecting to receive formal credit
intransitive verb
: to make an audit
Synonyms: see scrutinize |