úttektum

Úttektum is the dative plural form of the Icelandic noun úttekt. The term denotes audits, examinations, or assessments in formal, institutional, or regulatory contexts. As a grammatical form, it is not a separate concept but the specific case ending used to refer to several audits or examinations.

In Icelandic, úttekt is a feminine noun. The dative plural ending is -um, producing úttektum. This form appears in sentences where the noun phrase functions as a dative object, as the recipient of an action, or after prepositions that require the dative case. The exact word order depends on the sentence, but the case ending signals its grammatical role rather than a change in meaning.

Úttektum is most common in technical or bureaucratic writing, including accounting, compliance reviews, project evaluations, and regulatory reporting. In such texts, it may refer to multiple audits or assessments conducted by authorities, firms, or committees. It can also appear in historical or comparative writing when discussing audit practices across contexts.

Notes: Úttektum is a constituent of Icelandic grammar rather than a specialized lexical term. Its usage reflects standard inflection rules for feminine nouns ending in -kt and its relevance in formal Icelandic prose.