auditar

Auditar is a verb used in Spanish and Portuguese meaning to conduct an audit—a systematic examination intended to verify the accuracy, integrity, and compliance of records, processes, or systems. The noun form is auditoría, and the agent is an auditor. The term is common in accounting, finance, public administration, and quality assurance.

Origin and scope: Auditar derives from the broader notion of auditing as official examination and has cognates across Romance languages. In practice, it means applying procedures to obtain evidence about the fairness of information or adherence to rules and standards.

In financial and regulatory contexts: Auditing involves reviewing financial statements, internal controls, and compliance with applicable standards (for example GAAP, IFRS) and producing an opinion on their fairness. Audits may be external (performed by independent parties) or internal (conducted by an organization’s staff). Other audit types include compliance, operational, information systems, and forensic audits. The typical workflow includes planning, risk assessment, evidence gathering and testing, evaluation, and reporting with findings and recommendations.

Non-financial uses: The verb is also used to assess quality management systems, information security, environmental compliance, and other processes, often in relation to standards such as ISO 9001 or ISO 27001.

Relation to revisión: A revisión is a lighter form of examination and generally does not carry a formal audit opinion. Audits carry professional, regulatory, and often contractual implications.

Standards and impact: Audits are guided by professional standards and local regulations, and their outcome informs stakeholders, supports governance, and drives corrective action.

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