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auditor - 5 dictionary results

au⋅di⋅tor

[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; ME auditour < AF < L audītor hearer, equiv. to audī(re) to hear + -tor -tor


au⋅di⋅tor⋅ship, noun
au·di·tor   (ô'dĭ-tər)   
n.  
  1. One that audits accounts.
  2. One who audits a course.
  3. One who hears; a listener.

[Middle English, from Anglo-Norman auditour, from Latin audītor, listener, from audīre, to hear; see au- in Indo-European roots.]

Auditor

Au"di*tor\, n. [L. auditor, fr. audire. See Audible, a.]

1. A hearer or listener. --Macaulay.

2. A person appointed and authorized to audit or examine an account or accounts, compare the charges with the vouchers, examine the parties and witnesses, allow or reject charges, and state the balance.

3. One who hears judicially, as in an audience court.

Note: In the United States government, and in the State governments, there are auditors of the treasury and of the public accounts. The name is also applied to persons employed to check the accounts of courts, corporations, companies, societies, and partnerships.
Language Translation for : auditor
Spanish: auditor, revisor de cuentas,
German: der, *die Rechnungsprüfer(in),
Japanese: 会計検査官

auditor

A person who examines an organization's financial records and reports. If the person is an employee of the organization being audited, he or she is known as an internal auditor. If the auditor is not an employee of the organization, he or she is called an external auditor.


Main Entry: au·di·tor
Pronunciation: 'o-d&-t&r
Function: noun
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
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