Legal glossary

Audit

Audit: An independent examination of financial statements, records or procedures to determine whether they are accurate and follow applicable standards. Audits of financial statements follow auditing standards such as GAAS or PCAOB standards. A tax audit is an IRS examination of a return; the IRS is authorized to examine books and records to determine the correctness of a return (26 U.S.C. § 7602).

Audit — a magnifying glass over legal documents

What audit means

Put simply, audit is part of the working vocabulary of a civil case. The short definition above covers the usual meaning. Still, a specific rule, statute or contract can give it a narrower meaning. For that reason, check how it is used in your own documents.

Where audit comes up

The term is used across many kinds of cases. For example, you may see it in pleadings, motions and court orders. To see it in context, browse the motions and procedures library or the Learn the Law topics.

How to research the term

To research audit, begin with the rule, statute or contract where the word is used. Each one can give it a slightly different meaning. Then compare that text with how courts in your area have applied it. Also check the local rules of your court, since they can add requirements. If your case is in state court, the state rules control. So start with our state procedures guide to find them. In the end, always confirm that the source you rely on is current.

You can read the current federal court rules online for free.

Related legal terms

  • Attorney: a person licensed to practice law, also called an attorney at law. In everyday U.S. usage, "attorney" and "lawyer" mean the same thing. An attorney-in-fact is different: a person authorized to act for another under a power of attorney, who does not need to be a lawyer.
  • Attorney at law: a person licensed by a state's highest court or bar to practice law and represent others in legal matters — a lawyer. The title "Esq." is a courtesy, not a license. Compare attorney-in-fact, an agent under a power of attorney.
  • Attorney-client privilege: a privilege that generally protects confidential communications between a lawyer and client made to obtain or give legal advice. Its scope is defined by the law that applies.
  • Attorney-in-fact: an agent authorized to act for another person under a power of attorney. An attorney-in-fact does not need to be a lawyer and cannot practice law for the principal unless licensed; the agent owes the principal duties such as acting in good faith and within the scope of the authority granted.

Why precise terms matter

Legal words often look like everyday words, but they can carry a precise meaning. Because of that, a small misreading can change how you understand a deadline, a duty or a right. Our glossary keeps each definition short and links it to the procedures where it matters.

Sources

Sources last reviewed: 2026-10-24

Lawtopolis provides legal information and education, not legal advice. Using this site does not create an attorney-client relationship. Laws and court rules vary by jurisdiction and change over time; verify every authority against the official source and consult a licensed attorney in your jurisdiction about your situation.