sample audit
[/ˈsæmpəl ˈɔːdɪt/]
nounpl: sample audits
auditoria por amostragem
1. An audit technique where a representative subset of transactions or records is selected and examined rather than reviewing all items in a population
The external auditor performed a sample audit of 200 transactions out of the 5,000 recorded sales in the quarter.
O auditor externo realizou uma auditoria por amostragem de 200 transações das 5.000 vendas registradas no trimestre.
2. A statistical method of audit verification used to assess the accuracy and compliance of financial records within an acceptable margin of error
The company used a sample audit to verify inventory accuracy with a 95% confidence level.
A empresa utilizou uma auditoria por amostragem para verificar a precisão do inventário com um nível de confiança de 95%.
Sample audit is a standard practice in both Brazilian and American accounting and auditing professions, regulated by GAAP (Generally Accepted Accounting Principles) in the US and by CPC (Comitê de Pronunciamentos Contábeis) in Brazil. It allows auditors to work efficiently while maintaining acceptable levels of assurance.
Look up more words on Fala2Me
The free English-Portuguese dictionary with real Brazilian accents, NYC slang, conjugator and more
Open Fala2Me →