L'audit
Example: L'audit financier a révélé plusieurs erreurs dans les comptes.
Definition
"L'audit" is a financial examination or inspection of accounts, records, and transactions to ensure accuracy and compliance with regulations. It is commonly performed by an independent party to verify the integrity of financial statements and identify any discrepancies or errors.
Etymology
The word "l'audit" comes from the Latin verb 'audire,' meaning 'to hear.' Originally, it referred to the process of listening to accounts or reports. Over time, it evolved in French to mean a formal financial review or examination, reflecting the practice of carefully scrutinizing financial information.
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"L'audit" appears in the Vocaplus list "French - Finance - (A1-C2) - set 1", containing 150 commonly used words.
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