audit English · revision 10365

+ {{infobox|confidence=established|formation=borrowing|attested=1431|origins=la auditus|origins=ine-pro *h₂ew-}}

+

+ ==Pronunciation==

+ * IPA: /ˈɔːdɪt/ ''(UK)''^(Wiktionary)

+

+ ==Etymology==

+ It is late Middle English, from Latin [[m|la|audītus|t=a hearing, a listening]],^(Barnhart 1988)^(Etymonline)^(MWU 2024) from audīre, to hear (see [[audible]]),^(Barnhart 1988)^(Etymonline) probably formed under the influence of the earlier [[auditor]] (before 1333).^(Barnhart 1988) In Medieval Latin auditus compoti was an audit of an account,^(SOED 2002)^(NODE 1998) because the official examination of accounts was originally oral.^(Etymonline)^(NODE 1998)

+

+ ==Earliest recorded meaning==

+ An official examination of accounts: 1431 in Barnhart, the early 15th century in Etymonline, 1435 in the OED.^(Barnhart 1988)^(Etymonline)^(OED 1989)

+

+ ==Semantic evolution==

+ The verb, to examine and verify accounts, is from 1457 (the mid-15th century),^(Barnhart 1988)^(Etymonline) 1557 in the OED.^(OED 1989) A periodical settlement of accounts between landlord and tenants is from 1489,^(OED 1989) and figuratively a searching examination, especially the Day of Judgement, from 1548.^(OED 1989) A hearing or judicial audience is from 1598,^(OED 1989)^(Etymonline) and ''audit ale'', brewed for the audit day at colleges, is recorded from 1823.^(OED 1989) To attend a course without credit is from 1933.^(Etymonline) The general sense, any thorough check, is a modern extension.^(Collins 2023)

+

+ ==Timeline==

+ * 1431 – an examination of accounts.^(Barnhart 1988)

+ * 1457 – to audit (verb).^(Barnhart 1988)

+ * 1489 – a settlement of rents.^(OED 1989)

+ * 1548 – the final reckoning (figurative).^(OED 1989)

+ * 1598 – a hearing.^(OED 1989)

+ * 1933 – to audit a course.^(Etymonline)

+

+ ==Modern meaning==

+ ===Noun===

+ # An official inspection and verification of financial accounts.^(AHD)^(Collins 2023)

+ # Any thorough check or examination.^(Collins 2023)

+ # ''(US)'' An audited account.^(AHD)^(Collins 2023)

+

+ ===Verb===

+ # To examine and verify accounts.^(AHD)^(Collins 2023)

+ # ''(US, Canada)'' To attend a class without receiving credit.^(AHD)^(Collins 2023)

+

+ ==Word family==

+ * [[auditability]]

+ * [[auditable]]

+ * [[auditee]]

+ * [[postaudit]]

+ * [[preaudit]]

+ * [[unaudited]]

+ * [[reaudit]]

+ * [[auditor]]

+

+ ==Related words==

+ * [[audience]]

+ * [[audible]]

+ * [[audition]]

+ * [[auditorium]]

+

+ ==References==

+ {{reflist}}