La auditoría
Example: La auditoría reveló varias irregularidades en las cuentas anuales.
Definition
"La auditoría" refers to the systematic examination and evaluation of financial accounts and records to ensure accuracy and compliance with regulations. It often reveals discrepancies or irregularities, as in the example phrase where the audit uncovered several irregularities in the annual accounts.
Etymology
The word "la auditoría" comes from the Latin verb 'audire,' meaning 'to hear.' Originally, it related to hearing and verifying accounts, as auditors would listen to accounts being read aloud. Over time, it evolved to mean the formal inspection of financial records.
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"La auditoría" appears in the Vocaplus list "Spanish - General - (C1) - set 2", containing 116 commonly used words.
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