auditing
auditing — verb
- auditingpresent simple I / you / we / they
- auditings3rd person singular
- auditinging-ing form
- auditingedpast simple
1. to officially check the financial records of a company, organization, or person
to officially check the financial records of a company, organization, or person to make sure they are accurate and honest
Charlotte's firm was hired to audit the company's accounts before the merger.
audit the company's accounts
The government sends officials every year to audit all public hospitals' financial records.
audit all public hospitals' financial records
An external accounting firm audits the university's budget every three years.
The tax office audited the restaurant after noticing unusual numbers in its reports.
Our team spent six weeks auditing the bank's loan records for irregularities.
文法句型
audit + noun phrase
passive: be audited by [someone]
用法筆記
Subject is usually an accountant, an auditing firm, or a government agency. Frequently used in the passive voice ('the company was audited').
常見錯誤
2. to regularly attend a college or university class without taking exams or receiv
to regularly attend a college or university class without taking exams or receiving a grade for it
As a retired teacher, Rin decided to audit a history course at the local college.
audit a history course
Arjun audited the programming class but did not submit any assignments.
You can audit up to two classes per semester without paying extra tuition.
Many senior citizens audit university courses for personal interest.
The professor let Valentina audit the seminar even though the class was full.
- sit in on
less formal; can mean attending just one session rather than a full course
- attend as a listener
descriptive phrase rather than a single verb; makes the non-credit nature explicit
- enroll in
to officially register for a course with the intention of earning credit
文法句型
audit + a class/course/lecture/seminar
用法筆記
Common at US colleges and universities. Students who audit a class attend lectures but do not submit assignments or take exams, and usually do not receive official credit.
常見錯誤
auditing — noun
1. an official check of the financial records of a company, organization, or person
an official check of the financial records of a company, organization, or person, done by an independent expert
The company's annual audit revealed several accounting errors.
annual audit
Mandla requested a full audit of the charity's spending over the past two years.
audit of the charity's spending
An independent audit confirmed that all funds were used properly.
The bank faces a government audit after reports of money laundering.
Shareholders demanded an audit of the company after profits dropped.
- inspection
broader than audit; can apply to physical premises, equipment, or documents
- examination
general term; lacks the formal, financial connotation of audit
- review
less formal and less comprehensive than an audit
文法句型
[adjective] audit
audit + of + noun phrase
conduct/carry out + an audit
用法筆記
Countable when referring to a specific instance ('the audit took three weeks'); uncountable when referring to the concept ('the company is subject to audit').
常見錯誤
2. a careful, step-by-step examination of a system, process, or situation to find p
a careful, step-by-step examination of a system, process, or situation to find problems and areas for improvement
The hospital conducted an energy audit to find ways to reduce electricity costs.
energy audit
A safety audit of the factory led to new equipment being installed.
safety audit of the factory
Gabriela performed a thorough audit of the IT system after the data breach.
The school's fire safety audit found that three emergency exits were blocked.
The management team completed an audit of all office procedures last month.
- assessment
often implies evaluating quality or value; less procedural than audit
- review
less formal; can be done more quickly and less thoroughly
- survey
emphasises collecting data or opinions; less about verifying accuracy
文法句型
[adjective] audit of + noun phrase
conduct/perform + a[n] [adjective] audit
用法筆記
Broader than the financial sense of audit. Common collocates include 'energy', 'safety', 'security', 'IT', 'environmental', and 'compliance'. Use a specifying adjective before 'audit' to clarify the area being examined.