AUDITOR - Black's Law Dictionary

What is AUDITOR? Definition of AUDITOR in Black's Law Dictionary

A public officer whose function is to examine and pass upon the accounts and vouchers of officers who have received and expended public money by lawful authority. An officer who examines accounts and verifies the accuracy of the statements therein. Hicks v. Davis, 100 Kan. 4, 163 P. 799.

General
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. Jacob.

Auditor of the receipts. An officer of the English exchequer. 4 Inst. 107.

State auditor. An officer whose business is to examine and certify accounts and claims against the state and to keep an account between the state and its treasurer. State v. Jorgenson, 29 N.D. 173, 150 N.W. 565, 567.

English Law
An officer or agent of the crown, or of a private individual, or corporation, who examines periodically the accounts of under officers, tenants, stewards, or bailiffs, and reports the state of their accounts to his principal.

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. Campbell v. Crout, 3 R.I. 60.

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