THOSE THAT HAD BEEN AUDITED vs THOSE THAT HAVE BEEN AUDITED

Both phrases are correct, but they are used in different contexts. 'Those that had been audited' is used to refer to a past event where the auditing took place before another past event. 'Those that have been audited' is used to refer to a present situation where the auditing has been completed recently or is still relevant.

Last updated: March 27, 2024 • 929 views

THOSE THAT HAD BEEN AUDITED

This phrase is correct and is used to refer to a past event where the auditing took place before another past event.

This phrase is used when you want to talk about something that was audited in the past, before another event or time frame.

Examples:

Those that had been audited before the new regulations were implemented were exempt from the additional requirements.
The files, those that had been audited by the previous team, were found to have several errors.

Show examples from the web [+]

And I had been audited by the best auditors on the planet.
Even though the accounts had been audited by independent external auditors, numerous problems and discrepancies persisted.
Statement that the annual accounts have been audited.
A statement that the historical financial information has been audited.
Indication of other information in the registration document which has been audited by the auditors.
An indication of other information in the registration document which has been audited by the auditors.
The ECB's accounts for the financial year ending 31 December 2000 were approved by the Governing Council on 13 March 2001 and published in April 20012 after they had been audited and certified on 14 March 2001 by an external auditor.
The company has failed to do so and it instead alleged that, because they had been audited by local tax authorities, it did not have to provide evidence to the Commission in the context of this investigation.
Such certification of the traceability system shall bear a reference to this Decision, shall be valid for 30 days, shall state the expiry date and shall be renewable only after the establishment had been audited with satisfactory results.
His church has been audited by the IRS every year for the past decade.
Thanks to Captain Curry, I've been audited every year since I used him.
Regarding donor coordination, the Court's statement can be accepted for the projects that have been audited.
These accounts will have been audited before submission to the Investment Facility Committee for discussion and approval.
In December 2004, that laboratory has been audited to further verify compliance with the functions, duties and eligibility conditions laid down by Community rules.
The table above is based on BNFL's accounts. These accounts have been audited.
The overall nominal costs of the VRS have been audited and verified by KPMG, the auditors of OTE. These are the costs audited in OTE's 2005 International Financial Reporting Standards (IFRS) Statements [20].
The verifying certification of the traceability system shall bear a reference to this Decision, shall be valid for 30 days, shall state the expiry date and shall be renewable only after the establishment had been audited with satisfactory results.
Where the accounting information has been audited by the official auditor of the company's accounts, that auditor's report and any qualifications he may have shall be reproduced in full.
If the quarterly financial information has not been audited or reviewed by auditors, the issuer shall make a statement to that effect.
If the quarterly financial information has not been audited or reviewed by auditors, the issuer shall make a statement to that effect.

Alternatives:

those that were audited
those that had undergone auditing
those that had received an audit
those that had been reviewed

THOSE THAT HAVE BEEN AUDITED

This phrase is correct and is used to refer to a present situation where the auditing has been completed recently or is still relevant.

This phrase is used when you want to talk about something that has been audited and the results are still applicable or important.

Examples:

Those that have been audited this year show significant improvements in compliance.
The documents, those that have been audited by the external team, are ready for submission.

Show examples from the web [+]

Regarding donor coordination, the Court's statement can be accepted for the projects that have been audited.
Statement that the annual accounts have been audited.
These accounts will have been audited before submission to the Investment Facility Committee for discussion and approval.
The table above is based on BNFL's accounts. These accounts have been audited.
The overall nominal costs of the VRS have been audited and verified by KPMG, the auditors of OTE. These are the costs audited in OTE's 2005 International Financial Reporting Standards (IFRS) Statements [20].
Finland notes that sound accounting procedures were followed in the preparation of Tieliikelaitos' financial statements, and that the financial statements have been audited.
And I had been audited by the best auditors on the planet.
Even though the accounts had been audited by independent external auditors, numerous problems and discrepancies persisted.
A statement that the historical financial information has been audited.
Indication of other information in the registration document which has been audited by the auditors.
An indication of other information in the registration document which has been audited by the auditors.
All of Ballard's work would have been audited by a team of forensic experts, right?
Which beneficiaries have been audited by the Commission since the year 2000 and how many have illicitly received funding?
Notes furthermore that under the FP7 audit strategy beneficiaries receiving 48 % of the FP7 budget have been audited;
His church has been audited by the IRS every year for the past decade.
Thanks to Captain Curry, I've been audited every year since I used him.
In December 2004, that laboratory has been audited to further verify compliance with the functions, duties and eligibility conditions laid down by Community rules.
Where the accounting information has been audited by the official auditor of the company's accounts, that auditor's report and any qualifications he may have shall be reproduced in full.
If the quarterly financial information has not been audited or reviewed by auditors, the issuer shall make a statement to that effect.
If the quarterly financial information has not been audited or reviewed by auditors, the issuer shall make a statement to that effect.

Alternatives:

those that were audited
those that have undergone auditing
those that have received an audit
those that have been reviewed

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THOSE THAT HAD BEEN AUDITED vs THOSE THAT HAVE BEEN AUDITED