1. An audit in which only specific accounts, transactions, or areas of a business are examined rather than conducting a comprehensive review of all financial records
The company underwent a selective audit focusing only on their major expense accounts.
A empresa passou por uma auditoria seletiva focando apenas em suas principais contas de despesas.
2. A type of examination performed by auditors or regulatory bodies that targets particular high-risk areas or transactions identified through preliminary assessment
Tax authorities conducted a selective audit of the company's deductions.
As autoridades fiscais realizaram uma auditoria seletiva das deduções da empresa.