test audit
[/tɛst ˈɔːdɪt/]
nounpl: test audits
auditoria de teste
1. A preliminary or sample audit conducted to evaluate the effectiveness of internal controls, compliance procedures, or financial systems before a full audit is performed
The firm conducted a test audit to assess the client's accounting procedures before the annual audit.
A firma realizou uma auditoria de teste para avaliar os procedimentos contábeis do cliente antes da auditoria anual.
2. In software and systems testing, an audit of a limited sample of transactions or processes to verify accuracy and compliance
A test audit of the new billing system revealed several data entry errors.
Uma auditoria de teste do novo sistema de faturamento revelou vários erros de entrada de dados.
3. The practice of auditing selected items to determine whether comprehensive auditing is necessary
The test audit showed that full compliance testing was required.
A auditoria de teste mostrou que era necessário testar a conformidade completa.
Test audits are standard practice in both Brazilian and American auditing professions. In Brazil, they are often conducted as part of the mandatory annual audit process required for companies above certain revenue thresholds. In the USA, test audits are frequently used by CPA firms to determine audit scope and risk assessment before full engagement audits. The term is more prevalent in professional auditing environments than in casual business contexts.
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