Law Dictionary Definitions

audit of return.See tax audit under AUDIT.[Blacks Law 8th]

audit-letter response.See AUDIT RESPONSE.[Blacks Law 8th]

audit  letter.A  written  request  for  an  attorney,  banker,  or  someone  else  to  give  financial auditors information about a person or entity being audited, including information about pending or  threatened  litigation.  •  The  recipient  of  an  audit  letter  usu.  sends  the  response  (called  an audit-letter response) directly to the financial auditors. See AUDIT RESPONSE. [Cases: Attorney…

audit committee.See COMMITTEE.[Blacks Law 8th]

audita   querela   (aw-dI-t<<schwa>>   kw<<schwa>>-ree-l<<schwa>>).   [Law   Latin   “the complaint having been heard”] A writ available to a judgment debtor who seeks a rehearing of a matter on grounds of newly discovered evidence or newly existing legal defenses. [Cases: Audita Querela    1. C.J.S. Audita Querela § 2.] “The writ of audita querela (= quarrel having been heard)…

audit,n.  A  formal  examination  of  an  individual’s  or  organization’s  accounting  records, financial   situation,   or   compliance   with   some   other   set   of   standards.   See   GENERALLY ACCEPTED AUDITING STANDARDS. — audit,vb. — auditor,n. audit of return.See tax audit. compliance audit.An audit conducted by a regulatory agency, an organization, or a third party to assess com-pliance with one or…

audiovisual work.See WORK(2).[Blacks Law 8th]

Audio   Home   Recording   Act.Copyright.   A   1992   federal   law   designed   to   prevent copyright-infringement  suits  based  on  the  manufacture,  importation,  distribution,  or  sale  of digital-audio technology. • Manufacturers of digital recording devices must pay royalties on sales of  the  devices and  related  media,  and  build  security  mechanisms into  each  device. The  security mechanisms  allow  the  owner  of …

audience test.Copyright. A judicial analysis used to determine whether the lay observer or an ordinary,  reasonable  audience  would  conclude  that  the  protectable  expression  in  a  copyrighted work   is   substantially   similar   to   the   expression   in   the   accused   work.   —   Also   termed ordinary-observer  test;  ordinary-lay-observer  test.  [Cases:  Copyrights  and  Intellectual  Property 53(1).][Blacks Law 8th]

audience,n. A hearing before judges. See RIGHT OF AUDIENCE.[Blacks Law 8th]