Auditor A person authorized to conduct an audit to verify the accuracy of the financial records and accounting practices of a business or government.
Auditor definition:
A private person who examine, inspects or verifies the accounts of another.
In Re Ontario Forge, Justice Roberton of the Ontario Chancery Court adopted these words: ...
Auditor
(n) Auditor is the person appointed to conduct an examination of the records, to form an opinion about the authenticity and correctness of such records, ...
Auditor
The general rule is that every company must appoint a firm of accountants as its auditors to carry out an audit of its accounts. The rule is relaxed for dormant companies or those with a low turnover.
Non auditor perire volens. One who wishes to perish ought not to be heard. Best on Evidence, §385.
Non consentit qui errat. He who errs does not consent. 1 Bouv. Inst. n. 581.
When an auditor appointed to examine any accounts certifies to their correctness, she is said to pass them; i.e., they pass through the examination without being detained or sent back for inaccuracy or imperfection.
An auditor directs these courts of inquiry. In Russia an officer acts as juge d'instruction; in grave cases he must be a military jurisconsult. In Italy, Spain, Rumania, Greece and Turkey an officer acts as juge d'instruction.
A writ issued in the action of account render, upon the judgment quod computet, when the defendant refuses to appear in his proper person before the auditors and enter into his account.
The ability to hear; the auditory sense. 2. A procedure during which evidence is taken to determine an issue of fact and to come to a decision based on that evidence.
A paper or document produced and exhibited to a court during a trial or hearing, or to a person taking depositions, or to auditors, arbitrators, etc.
 See also: Audit, Person, State, Issue, Law
  
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