second audit
[ˈsɛkənd ˈɔːdɪt]
nounpl: second audits
segunda auditoria
1. A subsequent or follow-up audit conducted after an initial audit to verify compliance, review corrective actions, or reassess financial records and internal controls
The company underwent a second audit to ensure all previous findings had been properly addressed.
A empresa passou por uma segunda auditoria para garantir que todas as constatações anteriores tivessem sido devidamente sanadas.
2. An independent review performed by a different auditor or audit firm to verify the accuracy and completeness of a first audit
Management requested a second audit from an external firm to validate the internal audit results.
A administração solicitou uma segunda auditoria de uma firma externa para validar os resultados da auditoria interna.
3. A repeated examination of accounts or operations to confirm compliance with regulatory requirements or organizational policies
A second audit was scheduled after irregularities were detected in the initial financial review.
Uma segunda auditoria foi agendada após irregularidades serem detectadas na revisão financeira inicial.
In Brazil, second audits are commonly required in public companies (controlled by CVM - Comissão de Valores Mobiliários) and in government agencies as part of rigorous financial oversight. In the USA, second audits may be mandated by regulatory bodies like the SEC for publicly traded companies or requested by stakeholders to ensure transparency and accountability.
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