auditor

One who checks the accuracy, fairness, and general acceptability of accounting records and statements and then attests to them; e.g. a Certified Public Accountant.
A State official whose duty is to examine the accounts of state agencies to determine if expenditures were made in accordance with authorizations by the legislature.
An officer of a business who examines and verifies accounts for accuracy. An officer (or officers) of the court, assigned to state the items of debit and credit between the parties in a suit where accounts are in question, and exhibit the balance.
Under the Rules of Civil Procedure in many states, the term "master" is used to describe those persons formerly known as auditors; e.g. Mass.R. Civil P. 53.
See master
See also
@ auditor of the imprest
Any of several officers in the English exchequer, who formerly had the charge of auditing the accounts of the customs, naval and military expenses, etc., now performed by the commissioners for auditing public accounts
@ auditor of the receipts
An officer of the English exchequer.
@ public auditor
Examines account records of private businesses for a fee.
@
- state auditor (See first general definition in auditor)

Black's law dictionary. . 1990.

Synonyms:

Look at other dictionaries:

  • auditor — au·di·tor / ȯ də tər/ n 1: a person qualified and authorized to examine and verify financial records 2: a referee appointed by a court in a civil action; esp: one designated to prepare an account for the court see also master Merriam Webster’s… …   Law dictionary

  • auditor — au‧di‧tor [ˈɔːdtə ǁ ˈɒːdtər] noun [countable] ACCOUNTING an outside specialist accountant that checks that an individual s or organization s accounts are true and honest: • Under pressure from the auditor, the company had to increase its… …   Financial and business terms

  • AUDITOR — apud Recentiores, varia significat. Audire enim, Iudex, Praefectus Urbi, Praeses dicitur, qui cognoscit et iudicat, in l. 6. §. 1. D.de Dote leg. l. 12. D. de Instracto, vel Instrument. leg. Auditor vice sacra, l. 3. C. ubi Sen. Apud Baldricum… …   Hofmann J. Lexicon universale

  • auditor — AUDITÓR, OÁRE, auditori, oare, s.m. şi f., adj. (Persoană) care ascultă un curs, o conferinţă, un concert; ascultător, auzitor. [Pr: a u ] – Din fr. auditeur, lat. auditor, oris. Trimis de ana zecheru, 08.07.2002. Sursa: DEX 98  AUDITÓR s. v.… …   Dicționar Român

  • auditor — auditor, ra (Del lat. audītor, ōris). 1. adj. Que realiza auditorías. U. t. c. s.) 2. m. Persona nombrada por el juez entre las elegidas por el obispo o entre los jueces del tribunal colegial, cuya misión consiste en recoger las pruebas y… …   Diccionario de la lengua española

  • Auditor — • The designation of certain officials of the Roman Curia, whose duty it is to hear and examine the causes submitted to the pope Catholic Encyclopedia. Kevin Knight. 2006. Auditor     Auditor …   Catholic encyclopedia

  • auditor — /ˈauditor, ingl. ˈɔːdɪtə(r)/ [dal lat. audītor, «uditore»] s. m. e f. inv. (org. az.) ispettore, controllore …   Sinonimi e Contrari. Terza edizione

  • Auditor — Au di*tor, n. [L. auditor, fr. audire. See {Audible}, a.] 1. A hearer or listener. Macaulay. [1913 Webster] 2. A person appointed and authorized to audit or examine an account or accounts, compare the charges with the vouchers, examine the… …   The Collaborative International Dictionary of English

  • Audītor — (lat., Zuhörer), 1) (röm. Ant.), in der Kaiserzeit Rechtsschüler; 2) im Mittelalter in den romanischen Ländern Mitglied eines höhern Gerichtshofes; daher noch jetzt in Italien Auditor ca merae, Prälat vom 4. Rang in der Camera apostolica in Rom,… …   Pierer's Universal-Lexikon

  • auditor — early 14c., official who receives and examines accounts; late 14c., a listener, from Anglo Fr. auditour (O.Fr. oieor listener, court clerk, 13c.; Mod.Fr. auditeur), from L. auditor a hearer, from auditus, pp. of audire to hear (see AUDIENCE (Cf.… …   Etymology dictionary

  • auditor — aùdītor (audȋtor) m DEFINICIJA 1. onaj koji sluša, slušatelj 2. a. pov. oznaka za različite sudske i upravne funkcije b. dipl. najniži rang u vatikanskoj diplomaciji, odgovara rangu atašea ETIMOLOGIJA vidi auditivni …   Hrvatski jezični portal

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