
好词典

源自拉丁语 'auditus',意为'听',后演变为审查、检查的含义。
❶ 指对财务记录、账目或系统进行正式的检查或审查,以确认其准确性和合规性。
“The company's accounts were audited by an independent firm.”
(公司的账目由一家独立公司进行了审计。)
“All financial statements must be audited annually.”
(所有财务报表必须每年接受审计。)
❶ 指对课程、考试或学习情况进行正式的检查或评估,通常指学生旁听课程但不获得学分。
“He audited the philosophy class out of personal interest.”
(他出于个人兴趣旁听了哲学课程。)
“Students may audit a course with the instructor's permission.”
(学生可以在获得教师许可的情况下旁听课程。)
audited financial statements — 指经过专业审计师审查的财务报表,具有更高的可信度和准确性。
“Investors rely on audited financial statements to make informed decisions.”
(投资者依赖经过审计的财务报表来做出明智的决定。)
audited course — 指学生旁听但不获得学分的课程,通常不需要完成作业或参加考试。
“She took three credit courses and audited one additional class.”
(她选修了三门学分课程并旁听了一门额外的课。)