auditor

noun

au·​di·​tor ˈȯ-də-tər 

1

: a person authorized to examine and verify accounts

2

: one who hears or listens

especially : one who is a member of an audience

3

: a person who audits a course of study

4

: a person who hears something (such as a court case) in the capacity of judge

Did you know?

The auditing of a company's financial records by independent examiners on a regular basis is necessary to prevent "cooking the books", and thus to keep the company honest. We don't normally think of auditors as listening, since looking at and adding up numbers is their basic line of work, but auditors do have to listen to people's explanations, and perhaps that's the historical link. Hearing is more obviously part of another meaning of audit, the kind that college students do when they sit in on a class without taking exams or receiving an official grade.

Examples of auditor in a Sentence

Recent Examples on the Web

Maintaining An Audit Trail Having an audit trail—in any process involving money—is important to know who authorized what and when, not only for the auditors but also as a good management practice. —Expert Panel®, Forbes, 21 Nov. 2024

During the annual audit by the Arizona auditor general, the state agency reviewed June year-end financial statements from the preceding year, so Gutfahr avoided diverting funds in June and July, prosecutors allege. —Sarah Lapidus, The Arizona Republic, 20 Nov. 2024

The filing also discusses the potential impact of the Holding Foreign Companies Accountable Act on the company's stock listing and outlines the risks associated with the PCAOB's ability to inspect auditors in China and Hong Kong. —Quartz Bot, Quartz, 19 Nov. 2024

Super Micro had its worst week on the market on record last week after the resignation of its auditor, Ernst & Young, the second accounting firm to bow out in under two years. —Kif Leswing, CNBC, 6 Nov. 2024

Word History

Etymology

Middle English auditour "hearer, listener, official who examines and verifies accounts," borrowed from Anglo-French auditur, auditour, borrowed from Medieval Latin audītor "hearer, hearer of pleas (in court or Parliament), official who examines accounts," going back to Latin, "hearer, listener, disciple," from audīre "to hear" + -tor, agent suffix — more at audible entry 1

First Known Use

14th century, in the meaning defined at sense 1

Kids Definition

auditor

noun

au·​di·​tor ˈȯd-ət-ər 

1

: a person who listens to or hears something or someone

especially : a member of an audience

2

: a person who audits accounts

Legal Definition

auditor

noun

au·​di·​tor ˈȯ-də-tər 

1

: a person qualified and authorized to examine and verify financial records

2

: a referee appointed by a court in a civil action

especially : one designated to prepare an account for the court see also master