Audit Trail

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Description of Audit Trail. Explanation.

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Definition Audit Trail. Description.


In finance, an Audit Trail shows how the financial numbers and conclusions produced by accountants were developed. In other words: the papers or electronic records that validate the accounting records.


In investing, the term refers to the record of trading information that identifies the brokers, the clearing agencies and their terms, the customers involved, the order receipt and execution time, and the terms, sequence and time the transaction occurred.


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