auditing
auditing — 動詞
- 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
查核；審計
正式檢查公司或組織的財務紀錄
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.
夏綠蒂的公司受聘在合併前審計該公司的帳目。
audit the company's accounts
The government sends officials every year to audit all public hospitals' financial records.
政府每年派員查核所有公立醫院的財務紀錄。
audit all public hospitals' financial records
An external accounting firm audits the university's budget every three years.
一家外部會計師事務所每三年稽核一次大學的預算。
The tax office audited the restaurant after noticing unusual numbers in its reports.
稅務局發現餐廳報表中出現異常數字後，對其進行了查帳。
Our team spent six weeks auditing the bank's loan records for irregularities.
我們團隊花了六週稽核銀行的貸款記錄，查找不當之處。
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
旁聽
去上課但不參加考試或拿學分
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.
退休教師凜決定到當地大學旁聽一門歷史課。
audit a history course
Arjun audited the programming class but did not submit any assignments.
阿瓊旁聽了程式設計課，但沒有交任何作業。
You can audit up to two classes per semester without paying extra tuition.
你每學期最多可以旁聽兩門課，不需額外繳學費。
Many senior citizens audit university courses for personal interest.
許多銀髮族為了個人興趣而旁聽大學課程。
The professor let Valentina audit the seminar even though the class was full.
教授讓瓦倫蒂娜旁聽那門研討課，即使那門課已經額滿。
- 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 — 名詞
1. an official check of the financial records of a company, organization, or person
審計；查帳
對財務紀錄的正式檢查
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.
該公司的年度審計發現了數項會計錯誤。
annual audit
Mandla requested a full audit of the charity's spending over the past two years.
曼德拉要求對該慈善機構過去兩年的支出進行全面查帳。
audit of the charity's spending
An independent audit confirmed that all funds were used properly.
一份獨立審計報告證實所有資金都使用得當。
The bank faces a government audit after reports of money laundering.
這家銀行在洗錢報告後面臨政府的財務檢查。
Shareholders demanded an audit of the company after profits dropped.
公司利潤突然下滑後，股東要求進行審計。
- 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
審查；稽核
對系統或程序的詳細檢查
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.
醫院進行了能源審查，以找出降低電費的方法。
energy audit
A safety audit of the factory led to new equipment being installed.
工廠的安全稽核導致安裝了新設備。
safety audit of the factory
Gabriela performed a thorough audit of the IT system after the data breach.
蓋比艾拉在資料外洩後對資訊系統進行了徹底檢查。
The school's fire safety audit found that three emergency exits were blocked.
學校的消防安全檢查發現有三個緊急出口被堵住。
The management team completed an audit of all office procedures last month.
管理團隊上個月完成了對所有辦公室流程的審查。
- 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.