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audit (n.)

early 15c., "official examination of accounts," from Latin auditus "a hearing, a listening," past participle of audire "to hear" (from PIE root *au- "to perceive"). Official examination of accounts originally was an oral procedure. Also formerly used in a sense "official audience, judicial hearing or examination" (1590s).

audit (v.)

mid-15c., "examine and verify (accounts)," from audit (n.). Meaning "attend (a course, etc.) without intending to earn credit by doing course-work" is from 1933. Related: Audited; auditing.

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Definitions of audit from WordNet
1
audit (v.)
examine carefully for accuracy with the intent of verification;
audit accounts and tax returns
audit (v.)
attend academic courses without getting credit;
2
audit (n.)
an inspection of the accounting procedures and records by a trained accountant or CPA;
Synonyms: audited account
audit (n.)
a methodical examination or review of a condition or situation;
an email log audit
an energy efficiency audit
he made an audit of all the plants on his property
From wordnet.princeton.edu