1. An audit that examines only specific accounts, transactions, or areas of an organization's financial records rather than a complete audit of all accounts and operations
The company underwent a partial audit focusing only on its revenue recognition processes.
A empresa foi submetida a uma auditoria parcial focando apenas nos processos de reconhecimento de receita.
2. A limited scope examination of financial statements or internal controls conducted for specific purposes or periods
A partial audit was performed to verify the accuracy of the inventory valuation.
Uma auditoria parcial foi realizada para verificar a precisão da avaliação do inventário.