auditor
UK: ˈɔːdɪtə | US: ˈɔːdɪtər
n. a person who conducts an official financial examination of accounts
n. a listener or observer (archaic)
n. a student who attends a class informally without receiving credit
The word "auditor" originates from the Latin auditor (meaning "hearer" or "listener"), derived from audire ("to hear"). In ancient Rome, an auditor was someone who listened to evidence or accounts, reflecting the word’s core meaning of attentive examination. Over time, the term specialized in financial contexts, emphasizing the role of reviewing records—akin to "listening" to financial statements. The suffix -or denotes an agent performing the action (e.g., "actor," "creator").
The auditor discovered discrepancies in the company’s financial reports.
As an auditor, she ensures compliance with tax regulations.
He attended the lecture as an auditor, not for credit.
Medieval kings often relied on auditors to oversee royal accounts.
The external auditor will review the firm’s books next week.