Legal Definition and Related Resources of Auditor

One who is qualified to examine and scrutinize accounts. One who officially examines and allows as proper and lawful , or rejects as unlawful , the items of an account or accounts.

(Lat. audire, to hear). An officer of the government, whose duty it is to examine the accounts of officers who have received and disbursed public moneys by lawful authority. Acts Cong. April 3, 1817, and Feb. 24, 1819; 3 Story, U.S. Laws, 1630, 1722; 4 Inst. 107; 46 Geo. III. c. 1. In Practice. 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. 1 Mete. (Mass.) 218. They may be appointed by courts either of law or equity. They are appointed at common law in actions of account (Bac. Abr. “Accjompt” [F]), and in many of the states in other actions, under statute regulations (6 Pick. [Mass.] 193; 14 N. H. 427; 3 R. I. 60).

Browse or run a search for Auditor in the American Encyclopedia of Law, the Asian Encyclopedia of Law, the European Encyclopedia of Law, the UK Encyclopedia of Law or the Latin American and Spanish Encyclopedia of Law.

Auditor in Historical Law

You might be interested in the historical meaning of this term. Browse or search for Auditor in Historical Law in the Encyclopedia of Law.

Search for legal acronyms and/or abbreviations containing Auditor in the Legal Abbreviations and Acronyms Dictionary.

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This definition of Auditor is based on the The Cyclopedic Law Dictionary . This entry needs to be proofread.

Vocabularies (Semantic Web Information)

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English Spanish Translation of Auditor

Síndico de la sociedad

Find other English to Spanish translations from the Pocket Spanish English Legal Dictionary (print and online), the English to Spanish to English dictionaries (like Auditor) and the Word reference legal translator.

Auditor in Law Enforcement

Main Entry: Law Enforcement in the Legal Dictionary. This section provides, in the context of Law Enforcement, a partial definition of auditor.

Grammar

This term is a noun.

Etimology of Auditor

(You may find auditor at the world legal encyclopedia and the etimology of more terms).

early 14c., “official who receives and examines accounts;” late 14c., “a hearer, one who listens,” from Anglo-French auditour (Old French oieor “listener, court clerk,” 13c.; Modern French auditeur), from Latin auditor “a hearer, a pupil, scholar, disciple,” in Medieval Latin “a judge, examiner of accounts,” from auditus, past participle of audire “to hear” (see audience). The process of receiving and examining accounts formerly was done, and vouched for, orally. Related: Auditorial.

Resources

See Also

• Law Enforcement Officer
• Police Officer
• Law Enforcement Agency

Further Reading

• auditor in A Dictionary of Law Enforcement (Oxford University Press)
• auditor in the Encyclopedia of Law Enforcement
• A Treatise on the Police of the Metropolis

English Legal System: Auditor

In the context of the English law, A Dictionary of Law provides the following legal concept of Auditor :

A person appointed to examine the *books of account and the *accounts of a registered company and to report upon them to company members. An auditor’s report must state whether or not, in the auditor’s opinion, the accounts have been properly prepared and give a true and fair view of the company’s financial positio The Companies Acts 1985 and 1989 set out the qualifications an auditor must possess and also certain rights to enable him to fulfil his duty effectively.

Auditor Definition (in the Accounting Vocabulary)

The New York State Society of Certified Public Accountants offers the following definition of Auditor in a way that is easy for anybody to understand: Person who AUDITS financial accounts and records kept by others. Includes both public accounting firms registered with the PCAOB and associated persons thereof.

Concept of “Auditor”

Traditional meaning of auditor in English (with some legal use of this latin concept in England and the United States in th
e XIX Century) [1]: (in Latin) One who examines accounts. In practice, a person appointed by the court to take and state an account.

Resources

Notes and References

1. Based on A Concise Law Dictionary of Words, Phrases and Maxims, “Auditor, Auditor”, Boston: Little, Brown, and Company, 1911, United States. It is also called the Stimson’s Law dictionary. This term and/or definition may be absolete.

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