recurring audit

[rɪˈkɜːrɪŋ ˈɔːdɪt]
nounpl: recurring audits
auditoria recorrente
1. A periodic examination and verification of financial records, internal controls, and compliance procedures that is repeated at regular intervals (typically annually or semi-annually) by an auditor or audit firm
The company schedules a recurring audit every fiscal year to ensure compliance with accounting standards.
A empresa agenda uma auditoria recorrente a cada ano fiscal para garantir conformidade com as normas contábeis.
2. An ongoing audit process where the same auditor or firm conducts successive audits of the same organization to monitor continued adherence to established standards and regulations
As a recurring audit client, this organization benefits from the auditor's familiarity with their systems.
Como cliente de auditoria recorrente, esta organização se beneficia da familiaridade do auditor com seus sistemas.
Recurring audits are a fundamental requirement in corporate governance and regulatory compliance in both Brazil and the USA. In Brazil, they are mandated by tax authorities (Receita Federal) and CVM (Comissão de Valores Mobiliários) for public companies. In the USA, they are required by the SEC and various financial oversight bodies. The practice reflects international standards (GAAS and IFAS) and is considered best practice for organizational transparency and stakeholder confidence.
Synonyms / Sinônimos
periodic auditregular auditannual auditongoing auditrepeat audit
Antonyms / Antônimos
one-time auditsingle auditad hoc auditsporadic audit

Regional Variations

General Brazilian
auditoria recorrente
Standard term used in financial and corporate environments
Rio de Janeiro
auditoria periódica
Alternative term commonly used in local business contexts
São Paulo
auditoria recorrente
Standard usage in corporate and accounting sectors
Portugal
auditoria periódica / auditoria recorrente
Both terms are used; 'auditoria periódica' slightly more common in European Portuguese

Related Words

audit committeeaudit plancompliance auditfinancial auditinternal auditexternal auditaudit findingsaudit scope

Related Idioms & Phrases

clean bill of health (when a recurring audit yields no findings)
flag an issue (when recurring audits identify problems)
routine checkup (informal reference to recurring audits)
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