Audit
late Middle English: from Latin auditus ‘hearing’, from audire ‘hear’, in medieval Latin auditus (compoti) ‘audit (of an account)’, an audit originally being presented orally.
wiktionary
Borrowed from Latin audītus, from audiō(“I hear”).
etymonline
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.