| 释义 |
audit
au·dit A0517900 (ô′dĭt)n.1. An examination of records or financial accounts to check their accuracy.2. An adjustment or correction of accounts.3. An examined and verified account.4. A thorough examination or evaluation: an audit of water use.v. au·dit·ed, au·dit·ing, au·dits v.tr.1. To examine, verify, or correct the financial accounts of: Independent accountants audit the company annually. The IRS audits questionable income tax returns.2. To attend (a course) without requesting or receiving academic credit.3. To examine or evaluate (something) thoroughly: audit a house's energy consumption.v.intr. To conduct an audit.
[Middle English (influenced by auditor, auditor), from Latin audītus, a hearing, from past participle of audīre, to hear; see au- in Indo-European roots.]
au′dit·a·ble adj.audit (ˈɔːdɪt) n1. (Accounting & Book-keeping) a. an inspection, correction, and verification of business accounts, conducted by an independent qualified accountantb. (as modifier): audit report. 2. (Accounting & Book-keeping) US an audited account3. any thoroughgoing check or examination4. archaic a hearingvb5. (Accounting & Book-keeping) to inspect, correct, and certify (accounts, etc)6. (Education) US and Canadian to attend (classes, etc) as an auditor[C15: from Latin audītus a hearing, from audīre to hear]au•dit (ˈɔ dɪt)
n. 1. an official examination and verification of financial accounts and records. 2. a final report detailing an audit. 3. the inspection or examination of something, as a building, to determine its safety, efficiency, or the like. v.t. 4. to make an audit of (accounts, records, etc.). 5. to attend (classes, lectures, etc.) as an auditor. 6. to make an audit of (a building or other facility) to evaluate safety, efficiency, etc. v.i. 7. to perform an audit. [1400–50; late Middle English audite < Latin audītus the sense or act of hearing] au′dit•a•ble, adj. audit
Past participle: audited
Gerund: auditing
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| I audit | | you audit | | he/she/it audits | | we audit | | you audit | | they audit |
| Preterite |
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| I audited | | you audited | | he/she/it audited | | we audited | | you audited | | they audited |
| Present Continuous |
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| I am auditing | | you are auditing | | he/she/it is auditing | | we are auditing | | you are auditing | | they are auditing |
| Present Perfect |
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| I have audited | | you have audited | | he/she/it has audited | | we have audited | | you have audited | | they have audited |
| Past Continuous |
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| I was auditing | | you were auditing | | he/she/it was auditing | | we were auditing | | you were auditing | | they were auditing |
| Past Perfect |
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| I had audited | | you had audited | | he/she/it had audited | | we had audited | | you had audited | | they had audited |
| Future |
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| I will audit | | you will audit | | he/she/it will audit | | we will audit | | you will audit | | they will audit |
| Future Perfect |
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| I will have audited | | you will have audited | | he/she/it will have audited | | we will have audited | | you will have audited | | they will have audited |
| Future Continuous |
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| I will be auditing | | you will be auditing | | he/she/it will be auditing | | we will be auditing | | you will be auditing | | they will be auditing |
| Present Perfect Continuous |
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| I have been auditing | | you have been auditing | | he/she/it has been auditing | | we have been auditing | | you have been auditing | | they have been auditing |
| Future Perfect Continuous |
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| I will have been auditing | | you will have been auditing | | he/she/it will have been auditing | | we will have been auditing | | you will have been auditing | | they will have been auditing |
| Past Perfect Continuous |
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| I had been auditing | | you had been auditing | | he/she/it had been auditing | | we had been auditing | | you had been auditing | | they had been auditing |
| Conditional |
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| I would audit | | you would audit | | he/she/it would audit | | we would audit | | you would audit | | they would audit |
| Past Conditional |
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| I would have audited | | you would have audited | | he/she/it would have audited | | we would have audited | | you would have audited | | they would have audited |
Thesaurus| Noun | 1. |  audit - an inspection of the accounting procedures and records by a trained accountant or CPAaudited accountfinancial audit - an attestation that the client's financial statement is accurateaccounting system, method of accounting, accounting - a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accountslimited audit - an audit of limited scope (limited in time span or confined to particular accounts etc.)bottom line - the last line in an audit; the line that shows profit or loss | | 2. | audit - a methodical examination or review of a condition or situation; "he made an audit of all the plants on his property"; "an energy efficiency audit"; "an email log audit"examination, scrutiny - the act of examining something closely (as for mistakes) | | Verb | 1. | audit - examine carefully for accuracy with the intent of verification; "audit accounts and tax returns"scrutinise, scrutinize, inspectanalyse, analyze, examine, study, canvass, canvas - consider in detail and subject to an analysis in order to discover essential features or meaning; "analyze a sonnet by Shakespeare"; "analyze the evidence in a criminal trial"; "analyze your real motives" | | 2. |  audit - attend academic courses without getting creditlearn, study, read, take - be a student of a certain subject; "She is reading for the bar exam" |
audit (Accounting)verb1. inspect, check, review, balance, survey, examine, investigate, go through, assess, go over, evaluate, vet, verify, appraise, scrutinize, inquire into Each year they audit our accounts and certify them as true and fair.noun1. inspection, check, checking, review, balancing, search, survey, investigation, examination, scan, scrutiny, supervision, surveillance, look-over, verification, once-over (informal), checkup, superintendence The bank is carrying out an internal audit.Translationsaudit (ˈoːdit) noun an official examination of financial accounts. 審計，稽核，查帳 审计，查账 verb to examine financial accounts officially. 審計，稽核，查帳 审计，查账 ˈauditor noun a person who audits accounts. 審計員，稽核員，查帳員 审计员，查账员 audit
audit[′ȯd·ət] (computer science) The operations developed to corroborate the evidence as regards authenticity and validity of the data that are introduced into the data-processing problem or system. audit a process in which the performance of organizations is monitored by independent agencies. Compared with direct observation and control of behaviour (see SURVEILLANCE), audit usually does its work by an examination of the records of the processes and/or outcomes of organizational activity Audits are a prominent part of what has been termed the ‘new governance’ in contemporary advanced societies. As well as the more familiar financial audits of business organizations, there are today organizational audits of hospitals, schools and universities as well as environmental audits. See also AUDIT SOCIETY.Audit a check of the business and financial activity of enterprises, organizations, institutions, or individual officials for a certain period of time; one of the forms of subsequent review. In the USSR all state and cooperative enterprises are audited. The audit is generally conducted once a year; organizations that do not directly conduct business operations must be audited at least once every two years. When necessary an audit may be made at any time (surprise audit). Audits are included in the functions of agencies of state control and intradepartmental control agencies. They were instituted by the Apr. 15, 1936, decree of the Soviet of Peoples’ Commissars of the USSR entitled Intradepartmental Financial Control and Auditing of Institutions, Enterprises, Economic Organizations, and Construction Projects. The purposes and general procedure of the audit are regulated by governmental resolutions and departmental instructions. The primary purposes of the audit are to check fulfillment of state plans; check the legality of economic transactions and compliance with financial and estimate discipline; monitor the security of socialist property; check the correctness of bookkeeping records and the quality of documentary records underlying bookkeeping entries; and check the correctness of materials accounting in storage business. Auditing helps uncover abuses, unused reserves, and losses owing to unproductive use of time and identifies positive experience in the work of the organizations being audited, thus promoting stronger business accountability and economy measures. audit(1) A formal examination by certified auditors of systems, programming, operations and security to determine compliance with internal policies and procedures or with external standards. An audit is often used to satisfy legal requirements of regulatory agencies and laws. See assessment, COBIT, COSO, ISO/IEC 27000, SAS 70 and SSAE 16.
(2) An examination of systems, programming and datacenter procedures in order to determine the efficiency of computer operations.audit
audit [aw´dit] systematic review and evaluation of records and other data to determine the quality of the services or products provided in a given situation.nursing audit see nursing audit.au·dit (aw'dit), An examination or review that establishes the extent to which a condition, process, or performance conforms to predetermined standards or criteria. [L. auditus, a hearing, fr. audio, to hear] audit EBM
A systematic and independent examination of trial-related activities and documents to determine whether the evaluated clinical trial-related activities were conducted and the data recorded, analysed and accurately reported according to the protocol, sponsor's standard operating procedures (SOPs), good clinical practice (GCP) and applicable regulatory requirement(s).
Medspeak-UK
The oversight of a process or procedure, often understood to be by an unbiased outsider.
AUDIT Alcohol Use Disorders Identification Test. A screening test developed by the World Health Organization to identify persons with hazardous and harmful patterns of alcohol consumption, and which provides a framework for intervention to help drinkers reduce or cease alcohol consumption.AUDIT Alcohol Use Disorders Identification Test A screening tool used to identify alcoholics. See Alcoholism. au·dit (aw'dit) 1. A formal review or analysis of a body of data, particularly fiscal accounts. 2. To perform an audit. 3. Detailed retrospective evaluation of medical records to assess quality of health care given. [L. auditus, a hearing, fr. audio, to hear]au·dit (aw'dit) An examination or review to establish extent to which a condition or process conforms to predetermined standards or criteria. [L. auditus, a hearing, fr. audio, to hear]Patient discussion about auditQ. I would like to hear from you. I'm searching help for my son, who is suffering from Autism. I was wondering if any of the parents of children with Autism have noticed any changes when they change their children eating habits. If so, have you noticed any significance in the improvement of your child's behavior? I would like to hear from you.A. I have a sweet little daughter who has autism. When I diagnosed her with autism, I put her on diet and trust me that I have noticed a significant change. I suggest you to give her home brand of safe food that will help more. Q. How do I make him listen? Hi, My kid is so irrespective and just we have diagnosed him with ADHD. He is just seven years old and makes fun of his friends. It seems that they do not like him. Also if he does not like anyone, he seems to be uncontrollable. He never listens to me. How do I make him listen? I am getting stressed due to this.A. Yes he needs control, but within your parameters. For instance you offer two of meal choices, ask him which one he would like. Both are nutritious and within your financial and time budget,(By the way a very nutitious varied diet is good avoiding junk food, artificial ingredients etc). Use the same principal with other things. He needs a structured environment, a regular routine and he needs to know what to expect. Its a good thing to have a family conference on a daily basis, if needed one in the morning to dicuss the days agenda and one at night to dicuss concerns and the ne next day. these need only be a few minutes. If the plans change he needs to know why. This involves alot of talking and input on your part. He also needs to learn cause and affect, or what his choice of what to do, or not to do; will effect what the out come will be. Whenever a request is made, the reason for it must be given in a calm manner. Always praise positive behavior, not that silly "good job", Q. what is this immediate hearing loss???? I woke up yesterday and didnt hear anything, only very high tones in my left ear. I also feel nausious and dizzy. please tell me someone has experienced it and it goes away in a few days!!! I'm very scared to loose my hearing forever, it's been 24 hours that I'm almost deaf. thank youA. Acute hearing loss can be caused due to an infection of the middle ear or internal ear that can cause dizziness nausea fever and vomiting as well. You should see a doctor for proper diagnosis and treatment. More discussions about auditAudit
Related to Audit: Medical audit, External Audit, Quality audit, Internal auditAuditA systematic examination of financial or accounting records by a specialized inspector, called an auditor, to verify their accuracy and truthfulness. A hearing during which financial data are investigated for purposes of authentication. The Internal Revenue Service (IRS) conducts two types of audits, called examination of taxpayer returns, and they are typically conducted using one of two types of procedures. The most common auditing procedure involves correspondence between the service and the taxpayer or interviews with the taxpayer in a local IRS office. A less common method involves field audits whereby IRS officials conduct the audit at the taxpayer's home or place of business. Treas. Reg. § 601.105(b)(1). The service determines which audit procedure should be followed in a particular case. During an audit, an IRS official may question the taxpayer about a particular transaction or transactions that appear on the taxpayer's return or may conduct a thorough investigation of the taxpayer's entire tax return. Although many people fear audits by the IRS, the percentage of returns examined by the IRS is relatively low. For example, of 108,034,700 returns filed by taxpayers in 1997, the IRS examined 1,662,641, or about 1.5 percent of the total number of returns. Despite this low number, several stories surfaced in the 1980s and 1990s regarding abuses by IRS officials, many of which occurred during the audit process. Congress responded by enacting two "Taxpayer Bill of Rights," first in 1989 and again in 1996. The second act, the Taxpayer Bill of Rights 2, Pub. L. No. 104-168, 110 Stat. 1452, established and delegated authority to the Office of Taxpayer Advocate. This office is responsible for assisting taxpayers in resolving problems with the IRS, identifying areas where taxpayers have had problems with the service, and identifying potential legislative and regulatory changes that could mitigate problems between the IRS and taxpayers. Further readings Baran, Daniel J. et al. 1997. IRS Audit Protection and Survival Guide. New York: Wiley. Cross-references Internal Revenue Service. auditn. an examination by a trained accountant of the financial records of a business or governmental entity, including noting improper or careless practices, recommendations for improvements, and a balancing of the books. An audit performed by employees is called "internal audit," and one done by an independent (outside) accountant is an "independent audit." Even an independent audit may be limited in that the financial information is given to the auditor without an examination of all supporting documents. Auditors will note that the audit was based on such information and will refuse to sign the audit as a guarantee of the accuracy of the information provided. (See: auditor) Audit
AuditAn examination of a company's accounting records and books conducted by an outside professional in order to determine whether the company is maintaining records according to generally accepted accounting principles. See: accountant's opinion.Audit1. The process of reviewing activities to identify inefficiencies, reduce costs, and otherwise achieve organizational objectives. Audits may investigate potential theft or fraud and ensure compliance with applicable regulations and policies. They also help ensure the accuracy of reports. Audits are an essential part of a company's efficiency.
2. In taxation, the process in which the tax collection agency reviewing the reports of an individual or company to see if all income, deductions, and/or credits reported accurately reflect reality. This is done to ensure that each individual or company pays his/her/its full tax liability. Audits are conducted on a random basis, or when something appears remiss on a tax return. See also: Tax avoidance, Tax evasion.audit An examination of an organization's financial documents in order to determine whether the records and reports are valid and the information is fairly presented. An independent audit is usually conducted by a Certified Public Accountant who then issues an opinion as to whether the statements accurately and fairly represent the firm's operations and financial position. See also external audit, internal audit.Audit.An audit is a professional, independent examination of a company's financial statements and accounting documents following generally accepted accounting principles (GAAP). An IRS audit, in contrast, is an examination of a taxpayer's return, usually to question the accuracy or acceptability of the information the return reports. audit - the legal requirement for a JOINT-STOCK COMPANY to have its BALANCE SHEET and PROFIT-AND-LOSS ACCOUNT (the financial statements) and underlying accounting system and records examined by a qualified AUDITOR, so as to enable an opinion to be formed as to whether such financial statements show a TRUE AND FAIR VIEW of the company's state of affairs and that they comply with the relevant statutes. Auditing involves inspecting documentary evidence of transactions such as INVOICES, STATEMENTS and DELIVERY NOTES to ensure that the DOUBLE-ENTRY accounting entries are complete and authentic.
Where the auditor is satisfied that the financial statements show a ‘true and fair view’ he will report this to the SHAREHOLDERS in the ANNUAL REPORT AND ACCOUNTS. However, if he is not satisfied that the financial statements show a ‘true and fair view’ or he is unhappy about any explanations given by the managers, then he may make a ‘qualified report’ to the shareholders expressing his precise misgivings. - internal audits of accounting procedures, marketing activities, production operations, quality control systems, and safety may be undertaken to monitor and review the efficiency and effectiveness with which these various activities are undertaken. In addition, a company may undertake a value-for-money audit, to evaluate whether the organization is operating effectively. See also MARKETING AUDIT.
audit the legal requirement for a JOINT-STOCK COMPANY to have its BALANCE SHEET and PROFIT-AND-LOSS ACCOUNT (the financial statements) and underlying accounting system and records examined by a qualified auditor, so as to enable an opinion to be formed as to whether such financial statements show a true and fair view and that they comply with the relevant statutes. See also ENVIRONMENTAL AUDIT, VALUE FOR MONEY AUDIT.AuditAn IRS examination and verification of a taxpayer's return or other transactions with tax consequences. An office audit is an audit by the IRS that is conducted in the agent's office. A field audit is conducted by the IRS on the business premises of the taxpayer or in the office of the tax practitioner representing the taxpayer.AUDIT
| Acronym | Definition |
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| AUDIT➣Alcohol Use Disorder Identification Test | | AUDIT➣Automated Data Input Terminal | | AUDIT➣Automatic Unattended Detection Inspection Transmitter | | AUDIT➣Army Uniform Data Inquiry Technique | | AUDIT➣Automated Unattended Detection Inspection Transmitter |
audit
Related to audit: Medical audit, External Audit, Quality audit, Internal auditSynonyms for auditverb inspectSynonyms- inspect
- check
- review
- balance
- survey
- examine
- investigate
- go through
- assess
- go over
- evaluate
- vet
- verify
- appraise
- scrutinize
- inquire into
noun inspectionSynonyms- inspection
- check
- checking
- review
- balancing
- search
- survey
- investigation
- examination
- scan
- scrutiny
- supervision
- surveillance
- look-over
- verification
- once-over
- checkup
- superintendence
Synonyms for auditnoun an inspection of the accounting procedures and records by a trained accountant or CPASynonymsRelated Words- financial audit
- accounting system
- method of accounting
- accounting
- limited audit
- bottom line
noun a methodical examination or review of a condition or situationRelated Wordsverb examine carefully for accuracy with the intent of verificationSynonyms- scrutinise
- scrutinize
- inspect
Related Words- analyse
- analyze
- examine
- study
- canvass
- canvas
verb attend academic courses without getting creditRelated Words |