ETYM Latin auditus a hearing, from audire. Related to Audible.
1. A full verification of the accuracy of financial records.
2. The result of such an examination, or an account as adjusted by auditors; final account.
3. Examination, especially of business accounts; report on such examination.
steuerl. Überprüfung der Buchführung eines Betriebes.
ETYM. lat.
1. Nachprüfung, z.B. einer Rechnung oder der ges. Buchhaltung.
2. Anderung einer Absicht.
3. Zur Überprüfung eines Gerichtsurteils eingelegtes Rechtsmittel bei einer dafür zuständigen höheren Instanz (BGH, OLG, Verwaltungsgericht) wegen fehlerhafter Gesetzesanwendung oder materieller Rechtsfehler.
1. To attend academic courses without getting credit.
2. Said of accounts and tax returns; with the intent to verify; SYN. scrutinize, inspect.
Official inspection of a company's accounts by a qualified accountant as required by law each year to ensure that the company balance sheet reflects the true state of its affairs.
In reference to computing, an examination of equipment, programs, activities, and procedures to determine how efficiently the overall system is performing, especially in terms of ensuring the integrity and security of data.