| 单词 | audit trail |
| 释义 | audit trail audit trail(paper trail) The sequence of documents, computer files, and other records examined during an audit, showing how a transaction has been dealt with by an organization from start to finish. Documents will require cross-referencing so the trail is not broken. For example, a sales transaction can be traced from the item of stock sold, to the invoice, through the sales day book, to the sales account, and finally to the bank account. In securities dealing the audit trail should enable supervisory bodies to follow transactions and ensure that fair prices have been paid. See alsocomputer-assisted audit techniques. |
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