auditor

[aw-di-ter]
noun
1.
a person appointed and authorized to examine accounts and accounting records, compare the charges with the vouchers, verify balance sheet and income items, and state the result.
2.
a university student registered for a course without credit and without obligation to do work assigned to the class.
3.
a hearer; listener.

Origin:
1300–50; Middle English auditour < Anglo-French < Latin audītor hearer, equivalent to audī(re) to hear + -tor -tor

auditorship, noun
subauditor, noun
superauditor, noun
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
auditor (ˈɔːdɪtə)
 
n
1.  a person qualified to audit accounts
2.  a person who hears or listens
3.  (Austral), (US), (Canadian) a registered student who attends a class that is not an official part of his course of study, without actively participating it
 
[C14: from Old French auditeur, from Latin audītor a hearer]
 
audi'torial
 
adj

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009
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Etymonline
Word Origin & History

auditor
late 14c., "a listener," from Anglo-Fr. auditour (Fr. auditeur; O.Fr. oieor "listener," 13c.), from L. auditor "a hearer," from auditus, pp. of audire "to hear" (see audience). Meaning "receiver and examiner of accounts" (late 14c.) is because this process formerly was done, and vouched for, orally.
Online Etymology Dictionary, © 2010 Douglas Harper
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Example sentences
There may be a wide range of possible estimates, and the auditor now must
  simply conclude the estimates are within that range.
If anybody is going to take responsibility for a firm's accounts, it should be
  the external auditor.
The auditor will ask questions about your personal habits and perform a series
  of tests.
When an auditor departs, the investors deserve to know why.
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