审计是什么？

audit

n 1: an inspection of the accounting procedures and records by a trained accountant or CPA [syn: audited account] 2: a methodical examination or review of a condition or situation; "he made an audit of all the plants on his property"; "an energy efficiency audit"; "an email log audit" v 1: of accounts and tax returns; with the intent to verify [syn: scrutinize, scrutinise, inspect] 2: attend academic courses without getting credit

audit

An examination of an organization's financial documents in order to determine whether the records and reports are valid and the information is fairly presented. An independent audit is usually conducted by a Certified Public Accountant who then issues an opinion as to whether the statements accurately and fairly represent the firm's operations and financial position. See also external audit, internal audit.

au·dit n.
An examination of records or financial