audit
UK: ˈɔːdɪt | US: ˈɔːdɪt
n. an official examination of financial records to verify accuracy
vt. to conduct an official examination of financial records
vi. to attend a course informally (without academic credit)
The word "audit" originated in the late 14th century from Latin auditus (a hearing, listening), derived from audire (to hear). In medieval times, financial accounts were often verified orally, hence the connection to hearing. Over time, the term evolved to emphasize formal examination, retaining its root in systematic review.
The company hired an external firm to audit its annual financial statements.
She decided to audit the philosophy course to explore her interests.
Regular audits ensure transparency in organizational spending.
The IRS may audit taxpayers if discrepancies are found.
He enjoyed auditing the class without the pressure of grades.