audit testing
[ˈɔːdɪt ˈtɛstɪŋ]
nounpl: audit testings
testes de auditoria
1. The systematic examination and evaluation of financial records, internal controls, and business processes to verify accuracy, compliance, and effectiveness
The auditor conducted extensive audit testing to ensure the company's financial statements were accurate.
O auditor realizou extensos testes de auditoria para garantir que as demonstrações financeiras da empresa fossem precisas.
2. Specific procedures performed during an audit to gather evidence and assess the reliability of accounting records and internal control systems
Audit testing included sampling transactions and reviewing supporting documentation.
Os testes de auditoria incluíram amostragem de transações e revisão de documentação de suporte.
3. The process of validating that financial controls are operating effectively and that risks are properly mitigated
Audit testing revealed weaknesses in the accounts payable process.
Os testes de auditoria revelaram fraquezas no processo de contas a pagar.
Audit testing is a fundamental concept in both American and Brazilian accounting practices, regulated by standards such as GAAS (Generally Accepted Auditing Standards) in the USA and NBCPP (Normas Brasileiras de Contabilidade Profissional de Auditoria) in Brazil. In corporate environments, audit testing is essential for maintaining investor confidence and regulatory compliance.
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