auditor

One who checks the accuracy, fairness, and general acceptability of accounting records and statements and then attests to them; e.g. a Certified Public Accountant.

A State official whose duty is to examine the accounts of state agencies to determine if expenditures were made in accordance with authorizations by the legislature.

See also General Accounting Office.

An officer of a business who examines and verifies accounts for accuracy. 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.

Under the Rules of Civil Procedure in many states, the term "master" is used to describe those persons formerly known as auditors; e.g. Mass.R. Civil P. 53.

See master

- reference

See also

@ auditor of the imprest

Any of several officers in the English exchequer, who formerly had the charge of auditing the accounts of the customs, naval and military expenses, etc., now performed by the commissioners for auditing public accounts

@ auditor of the receipts

An officer of the English exchequer.

@ public auditor

Examines account records of private businesses for a fee.

@

- state auditor (See first general definition in auditor)