noun
auditor
AW-dih-ter/ˈɔːdɪtər/
a person who checks accounts, records, or operations for accuracy
The auditor compares the invoices with the company's recorded expenses.
Etymology
An auditor was literally a hearer. The financial meaning arose because accounts were formerly presented, examined, and vouched for orally: the examiner listened to them.
In context
the general ledger for the auditor to take the general ledger which is the underlying detail behind the financial statements for so for them to make a selection out of this general ledger activity
More examples
- An external auditor reviewed the charity's accounts.
- The auditors requested evidence for several unusual payments.
- The lead auditor explained the findings to the board.
Forms
auditor · auditors
audit noun — An official examination of records or compliance.
Similar words
- accountant
- May prepare or manage records rather than independently examine them.
- inspector
- Often checks physical conditions or compliance beyond financial records.