| 单词 | audit |
| 释义 | audit audit An independent examination of, and the subsequent expression of opinion on, the financial statements of an organization. This involves the auditor in collecting evidence by means of compliance tests (tests of control) and substantive tests (tests of detail). External audits (i.e. audits performed by an auditor external to the organization) are required under statute for limited companies by the Companies Act and for various other undertakings, such as housing associations and building societies, by other Acts of Parliament. Internal audits are performed by auditors within an organization, usually an independent department, such as an internal-audit department. Internal auditors examine various areas, including financial and non-financial concerns, with emphasis on ensuring that internal controls are working effectively. Internal auditors may assist the external auditor of an organization. Non-statutory audits can be performed at the request of the owners, members, or trustees of an undertaking, for example. Financial statements other than the annual accounts may also be audited; for example, summaries of sales made by an organization in a specified period. See alsoaudit opinion; auditor; auditors’ report; statutory audit. |
| 随便看 |
|
英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。