| 单词 | audit trail |
| 释义 | audit trailDefinition Paper or 'electronic' trail that gives a step by step documented history of a transaction. It enables an examiner to trace the financial data from general ledger to the source document (invoice, receipt, voucher, etc.). The presence of a reliable and easy to follow audit trail is an indicator of good internal controls instituted by a firm, and forms the basis of objectivity. Use 'audit trail' in a SentenceYou should be able to follow the audit trail to figure out how things have gone and where they may go. Saving reciepts on large appliance purchases will help your accountant prepare your taxes and will provide an audit trail for the IRS if there should be any questions on your tax return. I had to keep an eye on the audit trail because it would inform me about the whole process of the transaction. |
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