audit

To examine, adjust, settle, etc., an account, and then allow it. 3 Denio (N. Y.) 381; B Daly (N. Y.) 200; 24 Hun (N. Y.) 419. AUDITA QUERELA (Lat.) A form of action which lies for a defendant to recall or prevent an execution, on account of some matter occurring after judgment amounting to a discharge, and which could not have been, and cannot be, taken advantage of otherwise. 12 Mass. 270. It is a regular suit, in which the parties appear and plead (17 Johns. [N. Y.] 484; 12 Vt. 56, 435; 30 Vt. 420; 8 Miss. 103), and in which damages may be recovered if execution was issued improperly (Brooke, Abr. "Damages," 38), but the writ must be allowed in open court, and is not of itself a supersedeas (2 Johns. [N. Y.] 227). It is a remedial process, equitable in its nature, based upon facts, and not upon the erroneous judgments or acts of the court. 2 Wm. Saund. 148, note; 10 Mass. 103; 14 Mass. 448; 17 Mass. 159; 1 Aik. (Vt.) 363; 24 Vt. 211; 2 Johns. Cas. (N. Y.) 227; 1 Overt. (Tenn.) 425. And see 7 Gray (Mass.) 206. In modern practice, the same relief is usually granted on motion, and the writ is dismissed. The original purpose of this writ is said to have been relieving a party from the wrongful acts of his adversary and permitting him to show any matter of discharge which may have occurred since the rendition of the judgment. AUDITOR (Lat. audire, to hear). An officer of the government, whose duty it is to examine the accounts of officers who have received and disbursed public moneys by lawful authority. Acts Cong. April 3, 1817, and Feb. 24, 1819; 3 Story, U. S. Laws, 1630, 1722; 4 Inst. 107; 46 Geo. III. c. 1. In Practice. 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. 1 Mete. (Mass.) 218. They may be appointed by courts either of law or equity. They are appointed at common law in actions of account (Bac. ulations (6 Pick. [Mass.] 193; 14 N. H. 427; 3 R. I. 60).

Asa verb; to make an official investigation and examination of accounts and vouchers.: As a noun; the process of auditing accounts; the bearing and investigation bad before an auditor.

Literally, he hears; a hearing. See AtTDlEB. 1, V. To hear: to examine and adjust or certify. 2, n. The act or proceeding of officially examining and allowing or certifying, or of rejecting, a charge or account. Auditor. One who hears: one who officially examines and allows as proper and 1 1 Cush. 243; 46 N. T. 119; 41 N. J. E. 659; 16 C. B.416. '3B1. Com. 405-6. s See Avery v. United States, 13 WaU: 307(1870); 18 Ala. 778; 59 Cal. 139; 24 Me. 304; 20 Md. 820; 10 Mass. 101; 12 id. 270; 144 id. 13; 9 Johns. 221; 17 id. 484; 21 lawful, or rejects as unlawful, the items of an account or accounts. An officer of government whose duties are, chiefly, to examine, verify, and approve or reject, the accounts of those who have disbursed public moneys or furnished supplies. 1 Termed auditor-general, State auditor, county auditor, >flrst auditor, etc. Corresponding in duties is the comptroller (q. v.) of cities. States, and of the United States treasury. 2 The office of public auditor belongs to the administrative department of government. Even where he is empowered to act upon his official judgment his functions are only quasi judicial.' "To audit" an account is to hear, examine, adjust, pass upon and settle an account, and then to a Uow it.< "To audit "is to examine and adjust an account or accounts. An "auditor" is a person authorized to examine an account or accounts, compare the charges with the vouchers, examine parties and witnesses, allow or reject charges, and state a balance.' Such is the meaning when it is directed that a board of supervisors shall " audit and allow " the costs and expenses of a hearing to remove a cotmty officer. In a statute providing that charges for making an examination of an insurance company shall be presented in an itemized bill, which shall he audited by the comptroller, " audit " means hear and examine, pass upon and adjust. In such case also the word plainly refers to a judicial investigation and decision as to the merits of a claim. An " auditor" is an agent or officer of the court vho examines and digests an account for the decision of the court. He prepares the materials on which a decree may be made.' He is an officer, either at law or in equity, assigned to state the items of debt and credit between parties and exhibit the balance.' The term often designates an officer whose duties are properly those of a master.' Originally, an auditor was an officer of the king, whose duty it was, at stated periods, to 1 See E. S § 276. = See K. S. S§ 268-73. State V. Brown, 10 Oreg. 223 (1883). * Morris v. People, 3 Denio, 391 (1846); 68 Ga. 63. " People ex rel. Benedict v. Supervisors, 31 N. T. Supr. 419 (1881), Talcott, P. J.; Laws of 1874, oh. 3S3. Matter of Murphy, 31 N. Y. Supr. 594 (1881), Learned, P. J. ' Field V. Holland, 6 Cranoh, 21 (1810), Marshall, C. J. 'examine the accounts of inferior officers and certify to their correctness. Later, the term designated an officer of the court of exchequer whose duty it was to take the accountsof the receivers of the king's revenue and " audit and perfect" them, without, however, putting in any charges; his office being meiely to audit the accounts, that is, to ascertain their correctness... "To audit " is to examine, settle and adjust accounts — to verify the accuracy of the statements or items submitted. 1 Where the items are numerous, the testimony questionable, and the accounts complicated, a court may make a general reference, with direction to state spe- ciflcally such matters as either party may require or as the auditor may deem necessary. See at end of Account, 1. Auditors are called in by the courts to hear mattersot detail which a court has not time to hear, and to inform, the conscience of the com't as to facts which are essential to be known before a particular decree or judgment pan be pronounced. They are appointed to audit the accounts of as" signees in insolvency, of trustees to sell realty, ofexecutors, of administrators, of guardians, — when excepted to, or where distribution is to be made of a balance among rival claimants; also, to report upon.the expediency of selling or mortgaging the realty of decedents; as to incumbrances affecting the interests of partitioners; sometimes, to report the facts, where.a petition has been taken pio confesso but an account showing a balance against the respondent is essential; jto examine the accounts of public officers; also, as to the satisfaction of judgments, as to the distribution of the proceeds of forfeited recognizances, of the proceeds of sales, etc. Or, a court may itself sit as a ** court of audit," as, an orphans' or surrogate's court, in which at regular intervals large numbers of accounts are presented for approval. Where the claimants to a fund are numerous the auditor is required to give public notice of the time and place of holding hearings. His specific duties may be defined in the order of his appointment; but statutes.provide for his issuing subpoenas, for administering oaths and affirmations, and for prociu*ing the attachment of contumacious witnesses. He reports the facts, not the testimony, and a schedule by which,the fimd may be distributed according to law. His iru Hngs and recommendations are reviewable by thecourt upon exception filed by any aggrieved party. He is called upon to admit or reject items of costs, ' wages, rents, commissions, secured and unsecuredClaims, etc. In every case the sta.tutes, decisions, rules and practice of thparticular jurisdiction should be consulted. Compare Master, 4.