Audited single bank offering (4)
I believe the answer is:
loan
'bank offering' is the definition.
(I've seen this in another clue)
I don't understand how the rest of the clue works.
Can you help me to learn more?
(Other definitions for loan that I've seen before include "Something borrowed" , "Mortgage" , "One acquired temporarily" , "Credit" , "Advance, borrowing" .)