AUDITOR

AUDITOR, a hearer, or one who listens or attends to anything. See HEARING, ATTENTION, and AUDITORY. AUDITOR is also used for several officers, appointed to audit, or hear accounts, pleadings, etc. See ACCOUNT. Anciently the word AUDITOR was also used for judge, and even for inquisitor. Notaries are also frequently call’d AUDITORES. AUDITOR, in our law, is an officer of the king, or some other great person, who yearly, by examining the accounts of under officers accountable, makes up a general book, with the difference between their receipts and charge, and their allowances or allocations. See ACCOUNT.



AUDITORS OF THE REVENUE, or OF THE EXCHEQUER, are officers who take the accounts of those who collect the revenues, taxes, etc. raised by Parliament; as also of the sheriffs, escheators, collectors, tenants, and customers, and set them down, and perfect them. See REVENUE and EXCHEQUER.

AUDITORS OF THE PREST or IMPRESS, are officers in the Exchequer, who take and make up the great accounts of Ireland, Berwick, the Mint, customs, wardrobe, first-fruits, naval and military expenses, and of all monies impressed to any man for the king’s service. See PREST and IMPRESS.

AUDITOR OF THE RECEIPTS, is an officer of the Exchequer who files the tellers’ bills, and makes an entry of them, and gives the Lord Treasurer a certificate of the money receiv’d the week before. See EXCHEQUER and TELLER. He makes debentures to every teller, before they pay any money, and takes their accounts. He keeps the black book of receipts, and the treasurer’s key of the treasury, and sees every teller’s money lock’d up in the new treasury. There are also auditors of the first-fruits; of the principality of Wales; of the duchy of Cornwall, etc. See FIRST-FRUITS, etc.

AUDITOR OF THE ROTA. See ROTA.

AUDITORS CONVENTUAL, COLLEGIATE, etc., were officers formerly appointed among the religious, to examine and pass the accounts of the house.

AUDITOR