audit$5882$ - traduzione in greco
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  • etimologia

audit$5882$ - traduzione in greco

PARTICIPATION IN AN ACADEMIC COURSE WITHOUT PERFORMANCE ASSESSMENT OR GRADE
Audit (academic); Audit (academics); Audit student

audit      
n. εξετάζω λογαριασμούς, έλεγχος λογαριασμών, έλεγχος
auditors report         
DOCUMENT TYPE
Auditors report; Clean opinion; Auditor report; Audit report; Qualified report; Audit opinion
έκθεση ελεγκτών
internal audit         
INDEPENDENT, OBJECTIVE ASSURANCE AND CONSULTING ACTIVITY DESIGNED TO ADD VALUE TO AND IMPROVE AN ORGANIZATION'S OPERATIONS
Internal Audit; Internal auditing; Internal Auditing; Internal audit staff; Internal Auditor; Three lines of defence
n. εσωτερικός λογιστικός έλεγχος

Definizione

audit
n. an examination by a trained accountant of the financial records of a business or governmental entity, including noting improper or careless practices, recommendations for improvements, and a balancing of the books. An audit performed by employees is called "internal audit," and one done by an independent (outside) accountant is an "independent audit." Even an independent audit may be limited in that the financial information is given to the auditor without an examination of all supporting documents. Auditors will note that the audit was based on such limited information and will refuse to sign the audit as a guarantee of the accuracy of the information provided. See also: auditor

Wikipedia

Academic audit

In academia, an audit is an educational term for the completion of a course of study for which no assessment of the performance of the student is made nor grade awarded. Some institutions may record a grade of "audit" to those who have elected not to receive a letter grade for a course in which they are typically awarded.

In this case, 'audit' indicates that the individual merely has received teaching, rather than being evaluated as having achieved a given standard of knowledge of the subject. The term 'audit' is Latin, translating as, 'he/she hears'. In other words, the audit student has experienced the course, but has not been assessed.

Some students audit a class merely for enjoyment, including purposes of self-enrichment and academic exploration, with no need or desire of academic credit. Sometimes this technique is employed by individuals who wish to take a specific course without the risk of under-performance resulting in a poor or failing grade. This may be helpful when reviewing a long-unstudied subject, or when first beginning or exploring the study of a discipline where one has little experience or confidence.

Auditing is generally an option at institutions of higher learning, such as colleges and universities, rather than grammar school or secondary school.