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Audit

财务语境中指独立检查记录是否准确、合规;引申为对流程、安全或内容的全面检查,如 “security audit”。

  1. “The annual audit found no major discrepancies in the accounts.” (年度审计未发现账目有重大出入。)
  2. “Independent experts were hired to audit the supply chain.” (聘请独立专家审计供应链。)
  3. “Students may audit the course without receiving credit.” (学生可以旁听该课但不计学分。)

拉丁语 “audire”(听),古义与“听取账目”相关,演变为现代“审计”。

整体借词,动词与名词同形;派生词如 “auditor”, “audition” 同源但义分化。

上市公司与监管机构互动核心词;北美高校 “audit a class” 指旁听,与财务义并存。

  • 固定搭配: “tax audit” (税务审计), “internal audit” (内部审计)
  • 名词: auditor, audition(试听;同源不同义)

听账先生逐条听、核对 → audit;旁听也是“只听不拿学分”。

“The nonprofit welcomed an audit to prove it used donations responsibly.” (这家非营利组织欢迎审计,以证明捐款使用得当。)