audit
n.
early 15c., from Latin auditus "a hearing," past participle of audire "hear" (see audience). Official examination of accounts, which originally was an oral procedure.
v.
mid-15c., from audit, n.. Related: Audited; auditing.
〔蒋〕旁听，审计
〔李〕[audit=to hear听→“to hear a lecture or a report听课；听取汇报”→] v. ① attend class in a university without intending to receive a grade（在大学）旁听