audit
audit — verb
1. to formally check a company's money records and then write a report on what was
to formally check a company's money records and then write a report on what was found
Outside accountants audited the bakery's books before the owners sold it.
audit + books / money records
The city hired a new firm to audit school lunch spending.
After a staff complaint, inspectors audited every payment from March.
Last year, the charity was audited and changed its record system.
Before the sale, both companies audited their overseas tax files.
文法句型
audit the accounts
audit a company
audit spending
be audited by + firm
用法筆記
The object is usually a business, account, set of records, or spending area. Passive forms are very common when the organization being checked is the subject.
常見錯誤
2. to sit in on a class or course without taking tests or earning official credit
to sit in on a class or course without taking tests or earning official credit
Mina audited a French class but did not take the final test.
audit a class without credit
Two retired teachers audited the history course for fun.
During spring term, Leo audited chemistry and still worked full-time.
The college lets local adults audit evening classes at low cost.
Instead of enrolling again, Sara audited the course after her move.
文法句型
audit a class
audit a course
audit lectures
audit + subject
用法筆記
The object is usually a class or course, not a person. This sense means joining lessons without working for marks or credits, unlike enroll in or take for credit.
常見錯誤
audit — noun
1. an official check of a business's financial records, usually followed by a writt
an official check of a business's financial records, usually followed by a written report
The annual audit found three missing receipts in the travel budget.
collocation: annual audit
Before the bank loan, the factory went through an outside audit.
A tax audit forced the shop owner to explain several cash deposits.
The audit of the hospital accounts lasted nearly two weeks.
After the audit, the board demanded tighter rules for expenses.
- inspection
broader and not limited to financial records
- review
less formal and can suggest a shorter check
- check
an everyday general word with less official force
- examination
formal and broad, but not as business-specific as audit
文法句型
an audit of the accounts
annual audit
internal audit
external audit
用法筆記
Often appears with words such as annual, tax, internal, and external. Distinguish from sense 2, which can cover safety, quality, energy use, or other non-financial checks.
常見錯誤
2. a careful, organized check of how good, safe, or effective something is
a careful, organized check of how good, safe, or effective something is
The school ordered a safety audit after two children slipped.
safety audit
A quick audit of the website showed broken links on five pages.
audit of + system or service
The hospital began an energy audit to cut power costs.
After the storm, engineers completed a building audit before workers returned.
The museum's storage audit helped staff protect old paintings.
- review
broad and common, but not always as systematic as audit
- assessment
often focuses on judging condition, value, or effect
- inspection
often suggests looking for faults or rule problems
- evaluation
slightly more formal and often tied to standards
文法句型
a safety audit
an audit of the website
energy audit
quality audit
用法筆記
Often modified by safety, energy, quality, system, or similar nouns. Distinguish from sense 1, which focuses on financial records rather than the condition or standard of something more generally.