audit
audit — 動詞
1. to formally check a company's money records and then write a report on what was
查帳；審計
正式查核財務紀錄
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.
外部會計師在那家麵包店的老闆把店賣掉前先查了帳。
audit + books / money records
The city hired a new firm to audit school lunch spending.
市政府聘請一家新事務所來審計學校午餐經費。
After a staff complaint, inspectors audited every payment from March.
收到員工投訴後，稽查人員查核了三月以來的每筆付款。
Last year, the charity was audited and changed its record system.
那家慈善機構去年接受查帳後，改了自己的紀錄制度。
Before the sale, both companies audited their overseas tax files.
出售前，兩家公司都先查核了海外稅務檔案。
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
旁聽
不上考核、不拿學分地上課
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.
Mina 旁聽了一門法文課，但沒有參加期末考。
audit a class without credit
Two retired teachers audited the history course for fun.
兩位退休老師為了興趣去旁聽那門歷史課。
During spring term, Leo audited chemistry and still worked full-time.
春季學期時，Leo 旁聽了化學，還同時做全職工作。
The college lets local adults audit evening classes at low cost.
那所學院讓當地成人能以低費用旁聽夜間課程。
Instead of enrolling again, Sara audited the course after her move.
Sara 搬家後沒有重新註冊，而是改成旁聽那門課。
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 — 名詞
1. an official check of a business's financial records, usually followed by a writt
查帳；審核
對財務帳目做正式檢查
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.
年度查帳發現旅費預算裡少了三張收據。
collocation: annual audit
Before the bank loan, the factory went through an outside audit.
申請銀行貸款前，那家工廠先接受了一次外部審核。
A tax audit forced the shop owner to explain several cash deposits.
一次稅務查帳迫使店主說明幾筆現金存款。
The audit of the hospital accounts lasted nearly two weeks.
那次對醫院帳目的查帳持續了將近兩週。
After the audit, the board demanded tighter rules for expenses.
查帳後，董事會要求加強費用管理規定。
- 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
稽核；查核
有系統地檢查品質、安全或成效
a careful, organized check of how good, safe, or effective something is
The school ordered a safety audit after two children slipped.
兩個孩子滑倒後，學校要求做一次安全稽核。
safety audit
A quick audit of the website showed broken links on five pages.
網站快速稽核後，發現有五個頁面的連結失效。
audit of + system or service
The hospital began an energy audit to cut power costs.
那家醫院開始做能源稽核，好降低用電成本。
After the storm, engineers completed a building audit before workers returned.
暴風雨過後，工程師在員工返回前完成了建物稽核。
The museum's storage audit helped staff protect old paintings.
博物館的庫房稽核幫助館員更好保護老畫作。
- 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.