audit

AW-dit /ˈɔːdɪt/
nounverbC1GREGMATCAT
formalprofessionallegal

An official inspection of an individual's or organization's accounts, typically by an independent body.

While it sounds terrifying, an audit can be a simple correspondence asking for receipts, not necessarily a dramatic courtroom-style confrontation.

The story behind the word. From the Latin 'auditus', meaning 'a hearing' (from 'audire', 'to hear'). In the Middle Ages, official accounts were read aloud to an auditor who listened to verify their accuracy, as many landowners could not read.

Word relationships

  • inspection: An inspection is a general examination, whereas an audit is a highly structured, official financial examination.
  • scrutiny: Scrutiny is close and critical observation, but lacks the formal, legal structure of an audit.

Commonly confused with

  • review: A review is a less formal, high-level check of financial statements, while an audit is a deep, legally binding verification.

Word family

  • auditor (noun): A person who conducts an official audit.
  • auditing (noun): The process of conducting an audit.

Collocations

  • tax audit
  • undergo an audit
  • conduct an audit
  • random audit

Example sentences

  • "The company underwent a rigorous tax audit last year." Corporate Finance

Memory hook

An auditor uses their 'auditory' senses to 'hear' the truth behind your financial statements. An audit is a formal hearing of your accounts.

When not to use

Do not use to mean a casual check or review; it implies a formal, systematic, and legally backed investigation.

Fun facts

  • The IRS once audited a man who claimed his dog as a dependent. He argued the dog was his 'security guard' and 'loyal companion,' but the auditor was not amused.

Related words

assessment, compliance

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