audit procedure

[ˈɔːdɪt prəˈsiːdʒər]

nounpl: audit procedures

procedimento de auditoria

1. A specific method or set of steps performed by an auditor to gather evidence and verify the accuracy and completeness of financial records or operational processes

The auditor conducted several audit procedures to verify the inventory count.

O auditor realizou vários procedimentos de auditoria para verificar a contagem de estoque.

2. A systematic technique used in auditing to test transactions, balances, and disclosures

Confirmation is a common audit procedure used to validate accounts receivable.

A confirmação é um procedimento de auditoria comum usado para validar contas a receber.

Synonyms

audit technique audit test auditing procedure audit step procedimento de teste de auditoria

Regional Variations

General Brazilian

procedimento de auditoria

Most common usage in Brazilian Portuguese business and accounting contexts

São Paulo

procedimento de auditoria

Standard term used in major financial centers

Portugal

procedimento de auditoria

Same terminology used in European Portuguese accounting standards

Related Idioms & Phrases

follow audit procedures

establish audit procedures

substantive audit procedures

compliance audit procedures

analytical audit procedures

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