auditing

au·dit  (ôdt)

n.

1. An examination of records or financial accounts to check their accuracy.

2. An adjustment or correction of accounts.

3. An examined and verified account.

v. au·dit·ed, au·dit·ing, au·dits

v.tr.

1. To examine, verify, or correct the financial accounts of: Independent accountants audit the company annually. The IRS audits questionable income tax returns.

2. To attend (a course) without requesting or receiving academic credit.

v.intr.

To examine financial accounts.

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[Middle English (influenced by auditor, auditor), from Latin audtus, a hearing, from past participle of audre, to hear; see au- in Indo-European roots.]

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audit·a·ble adj.

Translations

auditing [ˈɔːdɪtɪŋ] N auditing of accounts → auditoría f, revisión f de cuentas