Auditor

Lat. and Eng. [from aiudwt. to bear.] An officer^ or penon whoM ban*; is to examine and verify the accounts of persons entrusted with money. A perscm appointed to examine a particular account, and state or certify the result; in doing which, he is said to audit the account. Literally, a hearer, (from Lat. audire, to hear);* so called, probably, from the ancient practice of delivering accounts vivd voce, Brande, 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.

P.

Cyclopedia

The auditors of the exchequer were officers appointed to take the accounts of receivers of the public revenues. Their duties are now performed by a board of commissioners.

Brande.

In American law

An officer of the treasury of the United States, whose duty is to examine the accounts of officers who have received and disbursed public moneys by lawful authority.

Acts of Congress, March 3, 181V, sess. 2, c. 45; February 24, 1810, sess. 2, c. 43.

In practice

Persons appointed by the court m actions of account, to take the accounts of the parties.

3 BL Com. 163. I Story's Eq. Jur. §§ 447, 448.

See Account.

See Account.