: a person who hears something (such as a court case) in the capacity of judge
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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.
Example Sentences
Recent Examples on the WebAs a result, U.S.-based or international auditors could be unable to access companies’ books and records from either of those countries, said Sara Lord, chief auditor at RSM US LLP, a professional-services firm. Mark Maurer, WSJ, 15 Apr. 2022 That kind of connection is what Misty Gregg, an internal auditor in Fremont, California, is hoping for her children.NBC News, 5 May 2021 The Louisiana legislative auditor plans to step down March 2. David Jacobs, Washington Examiner, 9 Feb. 2021 Phillips, a Notre Dame and Northwestern graduate who began his career as an auditor and tax accountant, also was the Bears director of finance and the vice president of operations. Colleen Kane, Chicago Tribune, 2 Sep. 2022 His father, Jay, was a rent-tax auditor, and his mother, Debbie, worked for a phone company. Brent Lang, Variety, 1 Sep. 2022 The office later confirmed that Egunjobi has worked as a tax auditor within its agency since 2009 and is on administrative leave amid an ongoing investigation. Michael Brice-saddler, Washington Post, 31 Aug. 2022 Audit quality has improved since 2002, but certain areas, such as auditor independence, are still lacking, SEC Chairman Gary Gensler said last month. Mark Maurer, WSJ, 31 Aug. 2022 Drew Bernstein, co-chairman of Marcum Asia CPAs, an accounting firm, auditor and adviser for Asian companies looking to enter US markets, also believes the first big hurdle has been cleared. Michelle Toh, CNN, 31 Aug. 2022 See More
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