What do you call a person being audited?

There isn't a single, universally accepted term for a person being audited. Here are some options, depending on the context:

Formal:

* Auditee: This is the most common and formal term. It clearly indicates the person or entity being audited.

* Subject of the audit: This phrase emphasizes the focus of the audit.

Informal:

* The person being audited: This is the most straightforward and common way to describe the individual in informal settings.

* The one under review: This phrase emphasizes the scrutiny of the audit.

The best term to use will depend on the specific situation and audience.