What is an Audit Trail? Meaning.
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.
Audit Trails Special Interest Group.

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