Auditált

Auditált is a Hungarian adjective and past participle formed from the verb auditál, meaning to audit. It indicates that something has undergone an audit, typically by a qualified auditor or audit firm in accordance with applicable standards. The term is widely used in financial reporting and compliance contexts to describe documents, data, or statements that have been reviewed and verified by an external auditor.

Common uses include auditált beszámoló (audited financial statements), auditált adatok (audited data), and auditált jelentés (audited report). In practice, auditált items are contrasted with nem auditált (unaudited) items. The auditing process is typically conducted by a könyvvizsgáló or an external audit firm, and the resulting audit opinion may accompany the auditált document.

Etymology and notes: auditál is a Hungarian loanword from English audit. The suffix -t forms the past participle, giving auditált for masculine singular; the word also yields the noun auditálás (the act of auditing). The term is common in corporate, regulatory, and financial contexts, and appears in legal and corporate language when describing the verifiability of statements.