auditor

Definitions

  • WordNet 3.6
    • n auditor a qualified accountant who inspects the accounting records and practices of a business or other organization
    • n auditor a student who attends a course but does not take it for credit
    • n auditor someone who listens attentively
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Webster's Revised Unabridged Dictionary
    • Auditor A hearer or listener.
    • Auditor 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.
    • Auditor One who hears judicially, as in an audience court.
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Century Dictionary and Cyclopedia
    • n auditor A hearer; one who listens to what is said; a member of an auditory.
    • n auditor Same as audient, n.
    • n auditor A person appointed and authorized to examine an account or accounts, compare the charges with the vouchers, examine parties and witnesses, allow or reject charges, and state the result. It is usual with courts to refer accounts involved in litigation to auditors, in some jurisdictions called referees or commissioners, for adjustment, and their report, if received, is the basis of the judgment. Sometimes an auditor is a standing officer of political or corporate bodies. State or municipal auditors are persons appointed or elected to examine the public accounts as they accrue, or at such intervals as may be designated. In the United States government there are six auditors of the treasury. The first auditor has charge of the accounts of the civil service, customs, judiciary, public debt, etc.; the second, those of Indian affairs and some of those of the army; the third, those of the quartermaster-general, engineer corps, commissary-general, war claims, etc.; the fourth, those of the navy; the fifth, those of the internal-revenue office, census, patent-office, and state department; and the sixth, those of the post-office department.
    • n auditor One of certain officers of high rank at the papal court: so called from their connection with business treated of in audiences with the pope: as, auditor of the apostolic chamber; auditor of the pope; auditors of the Roman rota (which see).
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Chambers's Twentieth Century Dictionary
    • Auditor a hearer: one who audits accounts:—fem. Aud′itress
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Quotations

  • Lord Justice Topes
    Lord Justice Topes
    “The auditor is a watchdog and not a bloodhound.”
  • Aldous Huxley
    Aldous%20Huxley
    “Writers write to influence their readers, their preachers, their auditors, but always, at bottom, to be more themselves.”

Etymology

Webster's Revised Unabridged Dictionary
L. auditor, fr. audire,. See Audible (a.)
Chambers's Twentieth Century Dictionary
L. auditus, a hearing—audīre, to hear. See Audible.

Usage

In literature:

The Congregational Church at which it was held was crowded, auditors standing in the doors.
"The American Missionary, Vol. 43, No. 8, August, 1889" by Various
Gibbs, for Auditor of Public Accounts; Geo.
"The Facts of Reconstruction" by John R. Lynch
Hubbard, Esq., presented his annual report with schedules and the certificates of the auditors.
"American Missionary, Volume 43, No. 12, December, 1889" by Various
There he, in company with another auditor, tortured Juan de la Vega until they broke his arm, which caused a great public scandal.
"The Philippine Islands, 1493-1898, Volume XXI, 1624" by Various
His relation of the murder of Sir Rowland petrified even his fierce auditors.
"Jack Sheppard" by William Harrison Ainsworth
The auditors cannot find any order or decree from your Majesty, by which this is ordered.
"The Philippine Islands, 1493-1898: Volume XXII, 1625-29" by Various
Washington told his purposes to his dusky auditors.
"Historic Tales, Vol. 1 (of 15)" by Charles Morris
His dreams told him of no other auditors.
"Guy Rivers: A Tale of Georgia" by William Gilmore Simms
An observant auditor will be interested in noticing the various devices a monologist will use to get the first round of laughter and applause.
"The Art of Public Speaking" by Dale Carnagey (AKA Dale Carnegie) and J. Berg Esenwein
He was now graver even than usual while he briefly addressed his youthful auditors.
"The Book of the Bush" by George Dunderdale
His graceful person, his persuasive eloquence, and the cries of those whom he had saved from the enemy, inclined the auditors to relent.
"Pinnock's Improved Edition of Dr. Goldsmith's History of Rome" by Oliver Goldsmith
She pulled herself up suddenly, and stole a shy glance at her auditor.
"The Grey Wig: Stories and Novelettes" by Israel Zangwill
I'll be an auditor; An actor, too, if I see cause.
"An Essay Toward a History of Shakespeare in Norway" by Martin Brown Ruud
Another chance auditor of that speech did not wait.
"The Clarion" by Samuel Hopkins Adams
I have discussed the matter with the auditors, and in the Council of War.
"The Philippine Islands, 1493-1898, Volume XXIII, 1629-30" by Various
If the auditors take any of the aforesaid payments, they shall restore them fourfold.
"The Philippine Islands, 1493-1803, Volume V., 1582-1583" by Various
Thus (as you will see, with half an eye, my wise little auditors), these good old dames had fallen into a strange perplexity.
"Myths That Every Child Should Know" by Various
When Ford entered the hotel cafe to eat his belated dinner, he saw Evans, the P. S-W. auditor, sitting alone at a table-for-two.
"Empire Builders" by Francis Lynde
Her auditor would not let her pause until then.
"The Secret of a Happy Home (1896)" by Marion Harland
The giving of the flowers completely bewitched her auditors.
"Shadows of the Stage" by William Winter
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In poetry:

As from his lips the words expir'd,
With animation fir'd,
A twofold language from conception broke;
He personated what he spoke,
And gazing auditors admir'd.
"On Garrick" by Thomas Odiorne
Thy children and thy household firmly bind,
To use such words, as may their morals mend —
Words, that will please and edify the mind,
And to each auditor's improvement tend.
"Advice To Ev'ry Master Of A Family, To Govern His House In A Religious Manner" by Rees Prichard
May scape his own Account, it shall not yours,
You are Death's Auditors, that both divide
And summ what ere that life inspir'd endures
Past a beginning, and through you we bide
"This Watch For When He Could Not Fleep" by Lord Edward Herbert of Cherbury
MENALCAS
You shall not balk me now; where'er you bid,
I shall be with you; only let us have
For auditor- or see, to serve our turn,
Yonder Palaemon comes! In singing-bouts
I'll see you play the challenger no more.
"Eclogue 3: Menalcas Daemoetas Palaemon" by Publius Vergilius Maro
Menalcas.
You shall not balk me now; where'er you bid,
I shall be with you; only let us have
For auditor- or see, to serve our turn,
Yonder Palaemon comes! In singing-bouts
I'll see you play the challenger no more.
"Eclogue III " by Virgil
The Budget - quite charming and witty - no hearing,
For plaudits and laughs, the good things that were in it; —
Great comfort to find, though the Speech isn't cheering,
That all its gay auditors were, every minute.
"Memorabilia of Last Week" by Thomas Moore

In news:

T he Federal Bureau of Investigations has been called in to investigate the Tuba City Chapter after the tribal Auditor General's Office discovered the "financial irregularities" during their audit of the chapter.
Auditor to review books for county.
Four vie for uncontested state auditor seat.
Ashland County auditor Phil Leibolt, an incumbent Republican, has no opposition.
Leibolt has served in the auditor's seat since 1999 and hasn't ever faced an opponent.
State Auditor Dave Yost released an audit today looking at Value Learning and Teaching (VLT) Academy's 2010-2011 school year, and the findings are not pretty.
"Yes, it's a typo," lamented County Auditor Donna Eldridge.
Auditor was in GC ladies' bowling league.
A large majority of Island County voters is choosing to participate in the presidential primary even if it means publicly declaring their party preference, according to numbers compiled by the Island County Auditor's Office.
Wyvern auditor Del Denny has been promoted to director of operations at the company.
But Eugene DePasquale, D-West Manchester Township, also won the race for state auditor general Tuesday night.
SOUTHBRIDGE — The state auditor has declined town councilors' request that it audit the Police Department, noting the absence of an allegation of criminal wrongdoing.
The state auditor has declined town councilors' request that it audit the Police Department, noting the absence of an allegation of criminal wrongdoing.
The state auditor's office has issued a finding for recovery against a now defunct Cleveland charter school, saying officials can't account for thousands of dollars in public money.
The state auditor says Kentucky has more than 1,200 special districts that spend $2.7 billion a year while operating with little oversight or accountability .
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In science:

Suppose that an auditor would like to determine whether an auditee performed some logged actions only for the purpose p.
On the Semantics of Purpose Requirements in Privacy Policies
The auditor can compare the logged behavior to the behavior that a hypothetical agent would perform when planning for the purpose p.
On the Semantics of Purpose Requirements in Privacy Policies
In particular, the auditor must consider all the possible behaviors the hypothetical agent could have performed.
On the Semantics of Purpose Requirements in Privacy Policies
The auditor must compare behv∗ (rp ) to the set of all behaviors that could have caused the auditor to observe the log that he did.
On the Semantics of Purpose Requirements in Privacy Policies
The auditor must consider all the behaviors in log−1 (ℓ) as possible where log−1 is the inverse of the logging function.
On the Semantics of Purpose Requirements in Privacy Policies
In the best case for the auditor, the log records the whole prefix b of the execution that transpired until the time of auditing, in which case log−1 (ℓ) = {ℓ}.
On the Semantics of Purpose Requirements in Privacy Policies
In the first, the auditor shows that the physician violated the policy.
On the Semantics of Purpose Requirements in Privacy Policies
Nevertheless, the auditor cannot be sure that the physician obeyed the policy.
On the Semantics of Purpose Requirements in Privacy Policies
In the above example, the auditor was enforcing the rule that the physician’s actions be only for treatment.
On the Semantics of Purpose Requirements in Privacy Policies
If so, then the auditor knows that the policy was obeyed.
On the Semantics of Purpose Requirements in Privacy Policies
If not, then the auditor cannot prove nor disprove a violation.
On the Semantics of Purpose Requirements in Privacy Policies
In this case, the auditor could limit his attention to only those possible violations of a prohibitive rule that cannot be explained away by some allowed purpose.
On the Semantics of Purpose Requirements in Privacy Policies
As the physician has tenable deniability, it is unlikely that investigating his actions would be a productive use of the auditor’s time.
On the Semantics of Purpose Requirements in Privacy Policies
Thus, it would serve to find additional cases to investigate and increase the auditor’s workload rather than reduce it.
On the Semantics of Purpose Requirements in Privacy Policies
For example, given that the auditee performed an action a while optimizing a combination of purposes p1 and p2 , the auditor could ask if the auditee would have still performed the action a even if the auditee had not considered the purpose p1 and had only optimized the purpose p2 .
On the Semantics of Purpose Requirements in Privacy Policies
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