auditing

Auditing refers to a systematic and independent examination of books, accounts, documents and vouchers of an organization to ascertain how far the financial statements present a true and fair view of the concern. It also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditing has become such a ubiquitous phenomenon in the corporate and the public sector that academics started identifying an "Audit Society". The auditor perceives and recognizes the propositions before him/her for examination, obtains evidence, evaluates the same and formulates an opinion on the basis of his judgement which is communicated through his audit report.

Audit may refer to:

• Audit - an evaluation of an organization, system, process, project or product, in particular:
  • Conformity assessment audit (ISO, HACCP, JCAHCO)
  • Environmental audit
  • Energy audit
  • External Audit
  • Financial audit - the examination by an independent third party of the financial statements of a company or other organization
  • Clinical audit - the process formally introduced in 1993 into the United Kingdom's National Health Service
  • Internal audit 
  • Management system audit (quality audit, safety audit, environmental audit)
  • Performance audit - an examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity
  • Quality audit - a systematic, independent examination of a quality system
  • Security audit (not computer-related)
  • Helpdesk and incident reporting auditing
  • Academic audit - the completion of a course of study for which no assessment is completed or grade awarded
• AUDIT - Alcohol Use Disorders Identification Test
• in computer science
  • Audit (telecommunication) - multiple meanings
  • audit trail
  • Information technology security audit - a process that can verify that certain standards have been met
  • Configuration audit (as part of configuration management)
  • Information technology audit - an examination of the controls within an entity's Information technology infrastructure
  • Software audit (disambiguation) - multiple meanings

Auditing (von ‚hören‘) steht für:

• Auditing (Informationstechnik), im Bereich der Informationstechnik das detaillierte Protokollieren von Informationen wer wann was gemacht hat
• Auditing im Qualitätsmanagement, siehe Audit
• Auditing (Scientology), ein Verfahren, das von Scientology als spezielle Form von Therapie angesehen wird

Ein Audit untersucht, ob Prozesse, Anforderungen und Richtlinien die geforderten Standards erfüllen. Ein solches Untersuchungsverfahren erfolgt häufig im Rahmen eines Qualitätsmanagements. Die Audits werden von einem speziell hierfür geschulten Auditor durchgeführt.

Auditing is het controleren van een organisatie. Dit omvat het uitvoeren van:

• een onderzoek naar een proces/organisatie,
• een accountantscontrole van een verantwoordingsstuk, zoals een jaarrekening, subsidieaanvraag of interne (management)rapportage.

L’audit (on prononce le t final) est une expertise professionnelle effectuée par un agent compétent et impartial aboutissant à un jugement sur les états financiers, le contrôle interne, l'organisation, la procédure, ou une opération quelconque d'une entité.