Other forms: auditing, audits, audited
An audit is an official check of the books. Someone from outside comes in, opens the accounts and works out whether the numbers are true. A week of receipt boxes on a spare desk, and a report at the end that somebody has to answer for.
It has spread a long way past money. You can audit a website for accessibility, audit a building's energy use, audit a warehouse's safety procedures — any systematic inspection against a standard. It works as a verb: an outside firm audits us every year, the accounts were audited in March. The person doing it is an auditor. In American universities, to audit a course means to sit in on the classes without taking it for credit, which catches people out. And the word carries weight — being audited by the tax office is not a neutral event.
1nounauditAn official examination of financial accounts to check that they are accurate.
“The audit found nearly a million pounds unaccounted for.”
synonyms: inspection, examination
2nounsystematicA systematic review of a process, building or system against a standard.
“The energy audit showed most of the heat was going out through the roof.”
3verbcarryTo carry out an official examination of accounts or processes.
“An outside firm audits the charity's books every spring.”
4verbuniversitiesIn American universities, to attend a course without taking it for credit.
“She audited the philosophy course for two terms before enrolling properly.”
audit is an official inspection.
Audit comes from Latin audītus, 'a hearing', from audiō, 'to hear' — the same verb standing behind audience and audible. Accounts used to be checked out loud: the steward read the figures and the examiner sat and listened. The listening went, the name stayed.
Proto-Indo-European
*h₂ew-
Latin
audītus
English, today
audit
Built from
Latin audītus, from audiō (“to hear”). The sense of examine is because examinations were originally presented orally, and the examiner listened.
Etymology from Wiktionary, CC BY-SA