subsequent audit
[səˈbsɪkwənt ˈɔːdɪt]
nounpl: subsequent audits
auditoria subsequente
1. An audit conducted after an initial or previous audit, typically to verify compliance, follow up on findings, or review corrective actions implemented
The subsequent audit revealed that the company had successfully implemented all the recommendations from the initial audit.
A auditoria subsequente revelou que a empresa implementou com sucesso todas as recomendações da auditoria inicial.
2. A follow-up examination of financial records, processes, or systems conducted at a later time to ensure ongoing compliance
The subsequent audit will focus on verifying whether the corrective measures have been effective.
A auditoria subsequente se concentrará em verificar se as medidas corretivas foram eficazes.
The term 'subsequent audit' is commonly used in both Brazilian and American business and accounting contexts. In Brazil, companies subject to regulatory oversight are frequently required to undergo subsequent audits as part of compliance requirements. The term is particularly important in financial institutions, public companies, and organizations receiving government contracts or grants.
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