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单词 audit
释义
audit
(ɔːdɪt )
Word forms: audits , auditing , audited
verb
When an accountant audits an organization's accounts, he or she examines the accounts officially in order to make sure that they have been done correctly.
Each year they audit our accounts and certify them as being true and fair. [VERB noun]
Synonyms: inspect, check, review, balance  
Audit is also a noun.
The bank first learned of the problem when it carried out an internal audit.
Collocations:
audit a business
Its audit business declined by 7 per cent across the region to ¤1.8 billion as clients demanded substantial discounts on fees.
Times, Sunday Times
The new bids for the audit business were lower than previously outsourced business, the commission said.
Times, Sunday Times
Who knew that the audit business could be so exciting?
Times, Sunday Times
There are positions available in offices across the firm's tax, consulting and audit businesses.
The Sun
These include preventing the auditors of big multinationals from providing other services — effectively requiring them to hive off their audit businesses from their tax, consulting, insolvency and forensic investigations practices.
Times, Sunday Times
audit a company
Further, an audit firm can not audit a company if those in specified senior management roles worked for the auditor in the past year.
Retrieved from Wikipedia CC BY-SA 3.0
Auditors would have to be free of conflicts of interest when they audited a company's books.
Globe and Mail
The accountant who audited the company before it went public didn't visit the insurance restoration sites himself.
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audit client
They say that they are focused on selling services to audit clients of rivals, neatly sidestepping any worry about conflict of interest.
Times, Sunday Times
Accountancy firms are reviewing their audit clients as scrutiny of the sector grows.
Times, Sunday Times
It really would be helpful to fully understand the forces at work on the occasions when auditors seem so willing to indulge their audit clients.
Times,Sunday Times
Critics rightly claim that providing consulting services to audit clients raises conflicts of interest.
Times, Sunday Times
In the secondary market, it has five audit clients.
Times, Sunday Times
audit committee
Every charitable organization that has its financial statements independently audited, whether legally required or not, should consider establishing a separate audit committee of the board.
Christianity Today
The independent directors are members of the audit committee, whose duties include reviewing the annual financial statements before publication.
Times, Sunday Times
She was a member of the bank's audit committee in some of the years covered by the files.
Times, Sunday Times
He told the environmental audit committee that radical action was needed to cut pollution.
The Sun
We are very conservative with all our financials and our audit committee regularly undertakes deep and probing reviews of our accounts.
Times, Sunday Times
audit department
He added that the members of the audit department had been disciplined for misinforming the watchdog.
Times, Sunday Times
This independence and objectivity are achieved through the organizational placement and reporting lines of the internal audit department.
Retrieved from Wikipedia CC BY-SA 3.0
In addition, the church employs an independent audit department that provides its certification at each annual general conference that church contributions are collected and spent in accordance with church policy.
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At the audit department's insistence, an 'integrity code' was agreed by the board.
Times, Sunday Times
audit firm
Two plastic bags with orange pens advertising an audit firm.
Times, Sunday Times
We expect to report shortly on another settlement and fine imposed on an audit firm.
Times, Sunday Times
They also must abide by its rules on auditors, which state that an audit firm must have the 'required skill, resources and experience'.
Times, Sunday Times
He avoided legal action on that occasion, although action was taken against an audit firm.
Retrieved from Wikipedia CC BY-SA 3.0
Further, an audit firm can not audit a company if those in specified senior management roles worked for the auditor in the past year.
Retrieved from Wikipedia CC BY-SA 3.0
audit manager
It's a decision he made a few months ago, shortly after he had been made redundant at the age of 49 from his job as an audit manager.
Times, Sunday Times
She began her career with an international accounting firm where she served as an audit manager.
Retrieved from Wikipedia CC BY-SA 3.0
These included audit managers earning up to 140,000, senior geophysicists and petrophysicists commanding 100,000, through to 46,000 for power station engineers and part-time heating sales advisers earning 6,000.
Times, Sunday Times
audit office
The audit office was particularly scathing about a five-year, 10 million trial the department ran to justify the outlay.
Times, Sunday Times
This had 'significant legal implications', the audit office said.
Times, Sunday Times
Better organisation of the out-of-hours service could have saved up to 134 million in 2005-06, the audit office says.
Times, Sunday Times
The audit office believes that the big test will be this summer, as it takes time for people to get used to the new freedom.
Times, Sunday Times
The audit office makes no criticism of the costs, which will be spread over ten years.
Times, Sunday Times
audit procedure
When performing the actions listed above, auditors need to consider the key objectives from each audit procedure.
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The audit procedure listed contains fifteen detailed steps, with a focus on preparation before actually conducting an audit.
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The company created quality assurance and audit procedures.
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It also provides the auditor with certain audit objectives and suggested audit procedures to facilitate the audit.
Retrieved from Wikipedia CC BY-SA 3.0
There also was debate over how to implement audit procedures.
Retrieved from Wikipedia CC BY-SA 3.0
audit process
There are also questions whether departments might compromise the tendering and audit process in the rush to get projects 'out the door'.
Times, Sunday Times
You get more bang for your buck if you work with others - you have one audit process, one administration saves so much duplication.
Times, Sunday Times
The audit process can be effective in improving clinical performance.
Retrieved from Wikipedia CC BY-SA 3.0
The audit process collects and evaluates evidence of an organization's help desk and incident reporting practices, and operations.
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Independence requires integrity and an objective approach to the audit process.
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audit report
The audit report said that officials had paid $75,200 each for three ambulances in 2010, which was 80 per cent more than they paid in 2009.
Times, Sunday Times
The audit report found that the overall risk of property valuations to the accounts had not changed from the prior year.
Times,Sunday Times
The audit report paints a picture of a lack of control mechanisms, the flouting of corporate governance regulations and financial irregularities.
ST
At the same time, an internal audit report found that the overall financial management of embassies was either 'not satisfactory' or 'insufficient' in 33% of the cases examined.
Times, Sunday Times
The same trip by train would have cost about $225, the audit report said.
canada.com
audit requirement
However, companies have more onerous filing and audit requirements.
Times, Sunday Times
The focus improved the governance, accountability and legislative audit requirements, and protected investors by increasing the accuracy and reliability of corporate disclosures.
Times, Sunday Times
Some jurisdictions extend the audit requirements to include opining on such tax issues as transfer pricing.
Retrieved from Wikipedia CC BY-SA 3.0
audit risk
The more income you earn, the greater your audit risk.
Christianity Today
The economic uncertainties have an impact on audit risk, he said.
Times,Sunday Times
This also has application in the field of auditing and may refer to situations of a low audit risk.
Retrieved from Wikipedia CC BY-SA 3.0
Of course, some regions have higher audit risks.
Christianity Today
audit service
As well as audit services, it also offers advisory, tax and business outsourcing services to clients.
Times,Sunday Times
In a statement, the exchange thanked the accountant for 'the high quality of its audit services'.
Times, Sunday Times
The four firms dominate several key markets for accounting, tax and audit services.
Times, Sunday Times
The first contractor audit services were established shortly afterward.
Retrieved from Wikipedia CC BY-SA 3.0
They also sarcastically posted an invoice charging the company for security audit services rendered.
Retrieved from Wikipedia CC BY-SA 3.0
audit system
The audit system should be consolidated and its powers expanded so as to pass upon the wisdom of, as well as the authority for, expenditures.
Retrieved from Wikipedia CC BY-SA 3.0
The program offers an accreditation to wholesale distribution facilities by offering an objective, third-party audit system.
Retrieved from Wikipedia CC BY-SA 3.0
These components are all linked to an audit system providing for evaluation and a feedback loop to improve performance.
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An audit system can be used in measured random recounts to detect possible malfunction or fraud.
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The regulator also found that the companies failed to have adequate audit systems for their blue-sheet submissions.
Times, Sunday Times
audit team
He said the tender had been queried by his department's audit team after it had been raised by the auditor-general's office in 2005.
ST
For example, an internal audit team searched for abnormalities in database searches to try to catch employees tracking customer data illicitly.
Times, Sunday Times
The audit team found that former prisoners at the centre said that they would prefer to be back in jail.
Times, Sunday Times
Cutting corners could mean the audit team would be reporting without all the evidence required which will affect the quality of the report.
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If historical crash data are available, the audit team should make use of them.
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complete an audit
The auditors were unable to complete an audit, as there were too many missing records.
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The solution supports medication history, admission, transfer and discharge with safety checks at each step along with a complete audit trail.
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However, most voucher schools did not undergo a complete audit for not having a separate checking account for state voucher money.
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Most funds use an independent accounting firm to audit the assets of the fund, provide tax services and perform a complete audit of the fund's financial statements.
Retrieved from Wikipedia CC BY-SA 3.0
comprehensive audit
Today's poll provides the most comprehensive audit of cycling in recent times.
Times, Sunday Times
As he enters his sixth decade in the business, he has just completed the most comprehensive audit ever of his company and its subsidiaries.
Times,Sunday Times
One fifth of all vertebrate species are under threat of extinction, the most comprehensive audit of the world's wildlife has concluded.
Times, Sunday Times
Is it not time that a comprehensive audit of this ministry was carried out?
Times, Sunday Times
You need the same surgeon, or members of the same team, seeing the patient from initial consultation to post-operative follow-up, and a comprehensive audit of these processes and outcomes.
Times, Sunday Times
conduct an audit
Only companies with 250 staff or more will have to conduct the audit.
Times, Sunday Times
It's a pity it did not conduct the audit a few years earlier.
Times, Sunday Times
He said one of his first tasks was to conduct an audit of playing resources in the province.
ST
Fisheries officials are unable to conduct an audit because of health concerns.
Times, Sunday Times
They conduct their audit by correspondence and do not visit business in the field.
Retrieved from Wikipedia CC BY-SA 3.0
external audit
An external audit found that the companies, two of the biggest in the private sector providing government services, had overbilled taxpayers.
Times, Sunday Times
It will not have to abide by the conclusions of any external audit.
Times, Sunday Times
Watchdogs and regulators are also concerned about new low-cost services offered by the big accountants to provide combined internal and external audit facilities.
Times, Sunday Times
They said the reform package would mean external audit proposals costing up to 1,200 a day.
Times, Sunday Times
The grant requires the recipient to contract for external audit.
Retrieved from Wikipedia CC BY-SA 3.0
forensic audit
They not only refused to submit to this forensic audit; they also insisted on there being no retrospective investigations into previous years.
Times,Sunday Times
The club also refused to open their books for a forensic audit.
Times,Sunday Times
As the club could not comply with the cap this season, they have accepted automatic relegation, rather than open up their books to a forensic audit.
Times,Sunday Times
It promised to react strongly, and called for a forensic audit.
Retrieved from Wikipedia CC BY-SA 3.0
Both candidates called for a forensic audit of the agency.
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perform an audit
Businesses should invest in language and cultural skills and the government should perform an audit of language skills in the civil service, it said.
Times, Sunday Times
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.
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Even before accepting the audit job, auditor has to make sure if you have sufficient knowledge to perform the audit professionally.
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This has significantly reduced the amount of time required to perform the audit, as well as the arithmetic skill required of the auditor.
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By doing so the firm may not be able to perform the audit fully as they do not have enough income to pay for a thorough investigation.
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quality audit
They seem prepared to chuck all the quality audit mechanisms out of the window.
Times, Sunday Times
The processes and tasks that a quality audit involves can be managed using a wide variety of software and self-assessment tools.
Retrieved from Wikipedia CC BY-SA 3.0
This was in recognition of the detailed quality audit done of the bureau billing process option available through ebillz.
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Any company seeking certification must achieve at least 90 percent compliance in a formal quality audit.
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A system of quality audits may verify the effectiveness of a quality management system.
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require an audit
The award would require an audit which, if successful, would show that the institute of vocational rehabilitation works in accordance with the standards of the platform.
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All promotions are contingent on passing a postseason financial audit required for all clubs.
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The systems requiring simple returns often base taxable income on financial statement profits with few adjustments, and may require that audited financial statements be attached to the return.
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routine audit
Military chiefs discovered the loss during a routine audit of kit.
The Sun
Artificial intelligence will also be used for routine audit work and to allow computers a seat on company boards.
The Sun
The mistake was not discovered and the certificates revoked until two weeks later during a routine audit.
Retrieved from Wikipedia CC BY-SA 3.0
thorough audit
Autonomy should have the confidence and the humility to submit to a thorough audit of its performance.
Times, Sunday Times
Ministers need to do a thorough audit of the surplus lands in their departments and work out what could be used to benefit homeless families.
The Sun
Start with a thorough audit of your competitors.
Times, Sunday Times
Translations:
Chinese: 审计, 稽核
Japanese: 監査, 監査する
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更新时间:2024/9/20 8:45:22