【CMA词汇每日一贴】Audit

天堂里的猫

Audit    ：    The systematic examination by analyses, confirmation, and tests of ac- counting records to confirm with reasonable assurance that the records adequately reflect economic status and operations.

审计   ：     通过分析、确认和检验会计记录进行系统化审查，以便在有合理保证的条 件下，确认会计记录恰当地反映了经济和营运状况。