English Reference

Word

audit

Phoneticsau·dit, stress on the first syllable

US/ˈɔdɪt/

UK/ˈɔːdɪt/

Definitions

01financial inspection

B2 · Upper Intermediate Countable noun Law Formal

n. an official examination of the accounts or records of a business.

n. an independent examination of financial records and internal controls to ensure accuracy and compliance with regulations.

“The company had to provide all its receipts for the annual tax audit.”

“The internal audit revealed several discrepancies in the procurement department, leading to a complete overhaul of their reporting procedures.”

Usage

Often used with the verbs 'conduct', 'carry out', or 'undergo'.

02to check accounts

B2 · Upper Intermediate Law Formal

v. to officially examine financial records to make sure they are correct.

v. to conduct a formal financial or operational review of an organisation.

“The government decided to audit the charity after some money went missing.”

“External specialists were brought in to audit the bank's risk management systems following the market crash.”

Usage

This is a transitive verb that always takes a direct object.

03to attend a class without credit

C1 · Advanced American English

v. to sit in on a university course to learn, but without taking exams or getting a grade.

v. to attend an academic course as a listener without the intention of obtaining formal credit or a grade.

“I decided to audit the history class because I was interested in the topic but too busy for extra homework.”

“Although she was a physics major, she chose to audit a series of lectures on Renaissance art to broaden her cultural horizons.”

Teaching tip

This usage is very common in North American universities but less frequent in other English-speaking regions.

Synonyms

sit in onobserve

Antonyms

Collocations

Common phrases and expressions where native English speakers use the word “audit” in context.

Verb

01. conduct an audit

“The regulatory body decided to conduct an audit to ensure compliance with the new tax laws.”

verb + noun

02. order an audit

“The board of directors decided to order an audit of the subsidiary's financial records.”

verb + noun

03. undergo an audit

“The corporation had to undergo an audit after several discrepancies were found in their quarterly reports.”

verb + noun

Adjective

04. comprehensive audit

“A comprehensive audit revealed that the company had been underreporting its international earnings.”

adj + noun

05. independent audit

“Investors requested an independent audit to verify the accuracy of the balance sheet.”

adj + noun

06. internal audit

“The internal audit helped the management identify inefficiencies in the supply chain.”

adj + noun

Noun

07. audit trail

“The software maintains a detailed audit trail of every transaction made by the users.”

noun + noun

08. results of the audit

“The results of the audit were presented to the shareholders during the annual meeting.”

noun + of + noun

Preposition

09. subject to audit

“All government grants are subject to audit to prevent the misappropriation of public funds.”

adj + prep

Real-World Examples

“Additionally, higher employee churning in an accounting department was associated with higher audit fees and less accurate management forecasts.”
Phys.org 20 Aug 2026
“The same audit shows the department also doesn’t know which schools – if any – more than 30,000 K-12 students in the state attend.”
The Conversation 6 Jul 2026

Etymology

Borrowed from Latin audītus, from audiō (“I hear”). Sense of “examine” was because examinations were originally presented orally, and the examiner listened.

Etymology adapted from Wiktionary, available under CC BY-SA 4.0.

Word family

NOUN

audit(C1)

Domains

BusinessFinance

This entry

Exam level
CambridgeCambridgeCambridge English QualificationsThe exam suite from Cambridge University Press & Assessment, from A1 Movers up to C2 Proficiency. The benchmark names double as CEFR labels.C1 AdvancedIELTSIELTSInternational English Language Testing SystemThe 0–9 band test co-owned by the British Council, IDP, and Cambridge. Used for university entry, work, and migration.7.0–8.0TOEFL iBTTOEFL iBTTest of English as a Foreign Language, Internet-Based TestETS's academic English test, the standard route for US university admissions. Scored 0–120, with a 1–6 scale since 2026.1–6 scale: 5.0–5.595–113TOEICTOEICTest of English for International CommunicationETS's workplace English test, big in Japan and Korea. Listening & Reading scores 10–990 and tops out at C1.945–990
Frequency
Common
Level
C1 · AdvancedOxford
Updated

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English Reference