DEX » Romanian Language Etymological Dictionary » audit

Audit

⭐⭐⭐⭐⭐
neuter noun (economics / finance / management / computer science)

Definition

A systematic, independent, and documented mission of verification, analysis, and evaluation of an organization's activities, processes, financial statements, or IT systems. Its purpose is to determine compliance with legal regulations, professional standards, and internal policies, culminating in the issuance of a formal report and recommendations.

Bilingual Equivalents

  • Audit
  • Financial review

Grammatical & Source Details

Inflection Type Neuter noun, standard plural forms ending in '-uri'.
Formation Modern loanword from English 'audit', structurally adapted into the Romanian nominal paradigms.
Spelling / Pronunciation [a.u.ˈdit]
Source Lexicon of Financial Terms, Corporate Governance, and Academic Standards

Contextual Usage Examples

RO: Compania multinațională a angajat o firmă externă pentru a efectua un audit financiar detaliat înainte de fuziune.

EN: The multinational company hired an external firm to conduct a detailed financial audit prior to the merger.

RO: Raportul de audit intern a scos la iveală mai multe deficiențe în gestionarea stocurilor din depozitul central.

EN: The internal audit report revealed several deficiencies in inventory management at the central warehouse.

RO: Echipa de securitate cibnetică a finalizat un audit de sistem pentru a detecta eventualele vulnerabilități ale rețelei.

EN: The cybersecurity team finalized a system audit to detect potential network vulnerabilities.

Idioms & Phrases

Audit financiar / Financial audit

RO: Examinarea oficială a situațiilor contabile ale unei firme pentru a certifica acuratețea și reflectarea fidelă a realității economice.

EN: The official examination of a firm's accounting statements to certify accuracy and a true view of its economic reality.

Audit intern / Internal audit

RO: Activitate independentă de evaluare structurată în cadrul unei organizații, menită să îmbunătățească sistemul de management al riscului.

EN: An independent, structured evaluation activity within an organization designed to improve the risk management system.

Raport de audit / Audit report

RO: Document oficial întocmit de auditor la finalul verificărilor, în care sunt prezentate constatările, concluziile și opiniile sale.

EN: An official document prepared by the auditor at the end of verifications, presenting the findings, conclusions, and opinions.

Keywords

#audit #review #compliance #finance #reporting #inspection #assessment #management
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