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”。
- “The annual audit found no major discrepancies in the accounts.” (年度审计未发现账目有重大出入。)
- “Independent experts were hired to audit the supply chain.” (聘请独立专家审计供应链。)
- “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。)