What is AUDIT, v? Definition of AUDIT, v in Black's Law Dictionary
To hear; to examine an account; and in a broad sense it includes its adjustment or allowance, disallowance, or rejection. New York Catholic Protectory v. Rockland County, 144 N.Y. S. 552, 556, 159 App.Div. 455. An audience; a hearing; an examination in general; a formal or official examination and authentication of accounts, with witnesses, vouchers, etc. Green- Boots Const. Co. v. State Highway Commission,
165 Oki. 288, 25 P.2d 783.
Sometimes restricted to a mere mathematical calculation or process, but, in its generally accepted sense, includes an investigation and weighing of the evidence and deciding of whether entries in books are true and correct. Lumber Mut. Casualty Ins. Co. of New York v. Horowitz, 1 N.Y.S.2d 191, 193, 165 Misc. 506.
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