Definitions from Black's Law Dictionary: 2nd Edition and Ballentine's Law Dictionary as are available for each term in each dictionary.
  • Ballentine's Law Dictionary

    An examiner of accounts appointed by a court or otherwise.

  • Black's Law Dictionary: 2nd Edition

    A publlc officer whose function is to examine and pass upon the accounts and vouchers of officers who have received and expended public money by lawful authority. 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. Whitwell v. Willard, 1 Meta (Mass.) 218. In English law. An officer or agent of the crown, or of a private individual, or corporation, who examines periodically the accounts of under officers, tenants, stewards, or bailiffs, and reports the state of their accounts to his principal.
    —Auditor of the receipts. An officer of the English exchequer. 4 Inst. 107.
    —Auditors of the imprest. 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.