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auditee vs auditees

Both 'auditee' and 'auditees' are correct, but they are used in different contexts. 'Auditee' is singular, referring to the entity being audited, while 'auditees' is the plural form, referring to multiple entities being audited.

Last updated: April 01, 2024 • 3168 views

The term 'auditee' is correct and commonly used in the context of auditing to refer to the entity being audited.

"auditee"

Use 'auditee' when referring to the specific entity that is being audited in an audit process.

Examples:

  • The auditee provided all the necessary documents for the audit.
  • The auditee's cooperation was crucial for the success of the audit.
  • The plan shall be reviewed in advance with representatives of the auditee.
  • The auditee's enforcement and control programme covered by the Agreement should be adequately assessed.
  • In particular, there should be full transparency between the audit body and the auditee.
  • Any differences of opinion between the auditee and audit team should be resolved,
  • The report is shared with the auditee within fourteen calendar days after the closing audit meeting.
  • Closing audit meeting: the verification results, in particular any non-compliances that may be detected, are presented to the auditee.
  • The auditor may request clarification from the auditee concerning any documentation that has been submitted.
  • The auditee and auditor should have an opening meeting at a site agreed to in advance by both sides.
  • answer any questions the auditee has concerning the audit process.
  • introduce the audit team to the auditee,
  • Obtaining the necessary documentation from the auditee
  • Draft reports are to be sent to the auditee within the time limits specified in the Agreement.
  • audits upon invitation by the auditee,
  • In consultation with the auditee, the auditor should prepare an audit plan.
  • Verification of corrective action by the auditee may include the following:
  • review of assurances provided by the auditee,
  • review of documentation provided by the auditee,
  • Procedures for verifying the close out of the action plan should be agreed between the auditee and the audit team.
  • Where the audit team makes recommendations for corrective and preventive action, the auditee should choose the methods to be applied for such action.
  • allow the auditee to comment on the audit findings or to raise any points of clarification.

Alternatives:

  • entity being audited
  • subject of the audit
  • organization under audit
  • company undergoing audit
  • party being audited

The term 'auditees' is correct and used when referring to multiple entities being audited in an audit process.

"auditees"

Use 'auditees' when talking about more than one entity that is being audited simultaneously or in a specific context.

Examples:

  • The auditors met with all the auditees to discuss the findings.
  • The auditees' responses varied based on the audit results.
  • That is why the Court, for many years now, has a policy of what it calls the 'no surprises approach' with its auditees.
  • Congratulates the Court of Auditors' improvement of its financial management, in particular through the introduction of systematic monitoring of the implementation of recommendations by auditees;
  • considers the rate achieved a very positive result and would like to know the average time between the delivery of those evaluations and receipt of replies from auditees;
  • [This description should include the audit authority and, as potential auditees, the responsible authority and the delegated authority(ies) and, as recipient of the conclusions, the certifying authority]
  • The Court aims for its reports to include recommendations which are timely and relevant to Parliament, the auditees, and the other institutions.
  • Associate audits would be useful for all participating courts of auditors, as they facilitate regular exchanges of experience and information and also contribute to the coherent expression of recommendations to auditees.
  • Through their audits and by identifying good practices Supreme Audit Institutions - including the ECA - can play an important role in promoting the implementation of these standards by their auditees.
  • In line with recognised auditing standards, the Commission does not validate audit findings until they have been confirmed in discussion with the auditees.
  • I would like to emphasize, however, that very detailed explanations are made available to the Commission and the Member States concerning the results of the Court's audits and that these are thoroughly discussed with the auditees.
  • The LVs are contracted by the auditees to carry out legality audits and will issue TLAS legality certificates and V-Legal document or FLEGT licences for exports to international markets.
  • Takes the view that the duration of the contradictory procedure between the Court of Auditors and the Commission (and other auditees') should be considerably shortened.
  • enhancing efficiency of the production of our reports by better use of resources and making communication about preliminary audit findings with our auditees more rational;
  • This is borne out by the very high acceptance rate of audit recommendations by the auditees which manifests the willingness to respond to factual analysis and relevant recommendations candidly and effectively.
  • Observations made by the Court in its Agencies reports were accepted and implemented by the auditees.
  • The Union will soon have more auditors than auditees.
  • The CAB ensure that the auditees operate in compliance with the Indonesian legality definition as contained in Annex II, including controls to prevent material from unknown sources entering their supply chains.
  • In 2005 the rate of acceptance of audit recommendations by auditees was very high with over 97% accepted[6].
  • Well, at first we thought she was shaking down her auditees, but then we traced the deposits.
  • The TLAS allows auditees to submit appeals to the LP or LV on the conduct of or results of audits.
  • Where the authorising officer by delegation implements financial audits of beneficiaries as ex-post controls, the related audit rules shall be clear, consistent and transparent, and shall respect the rights of both the Commission and the auditees.

Alternatives:

  • entities being audited
  • subjects of the audit
  • organizations under audit
  • companies undergoing audit
  • parties being audited

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