Audit - An examination and adjustment of accounts by comparing the charges with the vouchers,
striking balances, etc.

The purpose of an audit is to determine or demonstrate the correctness of accounts. An
independent audit of the accounts of a company (as a railroad company) insures (or is intended to
insure) to the stockholders and the general public the accuracy of the financial exhibits issued by
the officers of the company.

There are concerns which make a business- of auditing accounts and which furnish a certificate
and guaranty of the accuracy of their audits.