好词典

audit

UK //ˈɔːdɪt//US //ˈɑːdɪt//

词源

源自拉丁语 'auditus'(听),最初指官方'听取'账目报告,后演变为系统检查的含义。

noun

❶ 官方对财务记录或账户的正式检查,以确认其准确性和合法性。常用于企业或机构的财务审查。

“The company conducts an annual audit to ensure financial transparency.”

(该公司进行年度审计以确保财务透明度。)

“The tax audit revealed discrepancies in the financial statements.”

(税务审计发现了财务报表中的不一致之处。)

❶ 对系统、过程或性能的详细评估或检查,以确保其符合标准或要求。

“The energy audit identified ways to reduce electricity consumption.”

(能源审计确定了减少电力消耗的方法。)

“A safety audit was conducted to check compliance with regulations.”

(进行了安全审计以检查是否符合法规。)

同义词:inspection, examination, review

verb

❶ 对账目或系统进行正式检查,通常由专业人士执行以验证准确性。

“The accountant will audit the company's books next week.”

(会计师将在下周审计公司的账簿。)

“All government departments must be audited annually.”

(所有政府部门必须每年接受审计。)

❶ 参加课程但不获取学分或正式成绩,仅为了学习目的。

“She decided to audit the philosophy class out of interest.”

(出于兴趣,她决定旁听这门哲学课。)

“Many universities allow students to audit courses for free.”

(许多大学允许学生免费旁听课程。)

同义词:inspect, examine, scrutinize

常见短语

audit trail — 记录系统或交易所有活动的详细日志,用于追踪和验证操作历史。

“The software maintains an audit trail of all user actions.”

(该软件保留了所有用户操作的审计跟踪记录。)

audit committee — 公司董事会中负责监督财务报告和审计流程的专门小组。

“The audit committee meets quarterly to review financial statements.”

(审计委员会每季度开会审查财务报表。)