Audit
The Cyclopedic Law Dictionary · Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922
The Cyclopedic Law Dictionary
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).