final audit

[ˈfaɪnəl ˈɔːdɪt]
nounpl: final audits
auditoria final
1. A comprehensive examination and verification of financial records, accounts, and transactions conducted at the end of a fiscal period or project completion
The final audit revealed several discrepancies in the quarterly expense reports.
A auditoria final revelou várias discrepâncias nos relatórios de despesas trimestrais.
2. The last official review of a company's or organization's financial statements before they are publicly released or certified
After the final audit, the company received a clean opinion from its external auditors.
Após a auditoria final, a empresa recebeu uma opinião sem ressalvas de seus auditores externos.
3. A thorough examination of compliance, procedures, or systems at the conclusion of a contract, grant, or operational period
The government conducted a final audit of the contractor's records before closing the project.
O governo realizou uma auditoria final dos registros do contratante antes de encerrar o projeto.
In Brazil, final audits are critical for corporate compliance and are mandated by regulatory bodies like CVM (Comissão de Valores Mobiliários). In the USA, final audits are essential for public companies under SOX (Sarbanes-Oxley Act) requirements and are a fundamental part of corporate governance and investor protection.
Synonyms / Sinônimos
final examinationclosing audityear-end auditterminal auditconclusive audit
Antonyms / Antônimos
preliminary auditinterim auditinitial auditopening audit

Regional Variations

General Brazilian Portuguese
auditoria final
Standard term used in business and accounting contexts throughout Brazil
São Paulo
auditoria final
Commonly used in corporate and financial sectors; may also use 'auditoria de encerramento'
Rio de Janeiro
auditoria final
Standard usage in government and private sector auditing
Portugal
auditoria final
Same terminology used; sometimes referred to as 'revisão das contas final' in more traditional contexts

Related Words

audit reportfinancial auditcompliance auditexternal auditorinternal auditaudit findingsaudited financial statements

Related Idioms & Phrases

pass the final audit
fail the final audit
clean opinion from final audit
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