auditor

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Auditor

1. A person who reviews activities to identify inefficiencies, reduce costs, and otherwise achieve organizational objectives. Auditors may investigate potential theft or fraud and ensure compliance with applicable regulations and policies. They also help ensure the accuracy of reports. Audits are an essential part of a company's efficiency. See also: Internal auditor, External auditor.

2. In taxation, an employee of the tax collection agency who reviews the reports of an individual or company to see if all income, deductions, and/or credits reported accurately reflect reality. This is done to ensure that each individual or company pays his/her/its full tax liability. Audits are conducted on a random basis, or when something appears remiss on a tax return. See also: Tax avoidance, Tax evasion.

auditor

A person who examines an organization's financial records and reports. If the person is an employee of the organization being audited, he or she is known as an internal auditor. If the auditor is not an employee of the organization, he or she is called an external auditor.

auditor

a professional accountant appointed to check the accuracy of a JOINT-STOCK COMPANY'S LEDGER accounts and ANNUAL REPORT AND ACCOUNTS, and to present an independent report to SHAREHOLDERS on whether the accounts present a true and fair view of the company's affairs.
References in classic literature ?
In the height of the uproar and laughter, Sam, however, preserved an immovable gravity, only from time to time rolling his eyes up, and giving his auditors divers inexpressibly droll glances, without departing from the sententious elevation of his oratory.
Now, as at the moment in which D'Artagnan fixed his eyes upon the gentleman in the violet doublet, the gentleman made one of his most knowing and profound remarks respecting the Bearnese pony, his two auditors laughed even louder than before, and he himself, though contrary to his custom, allowed a pale smile (if I may allowed to use such an expression) to stray over his countenance.
But there was something, either in the sentiment of the discourse itself, or in the imagination of the auditors, which made it greatly the most powerful effort that they had ever heard from their pastor's lips.
They are better satisfied when they can keep their auditors awake.
But Eustace told me that these myths were the most singular things in the world, and that he was invariably astonished, whenever he began to relate one, by the readiness with which it adapted itself to the childish purity of his auditors.
It was, indeed, a striking scene: the captain, with his hunter's dress and bald head in the midst, holding forth, and his wild auditors seated around like so many statues, the fire lighting up their painted faces and muscular figures, all fixed and motionless, excepting when the pipe was passed, a question propounded, or a startling fact in statistics received with a movement of surprise and a half-suppressed ejaculation of wonder and delight.
Marnoo, that all-attractive personage, having satisfied his hunger and inhaled a few whiffs from a pipe which was handed to him, launched out into an harangue which completely enchained the attention of his auditors.
By degrees, the fate of the unfortunate king interested his auditors so greatly, that the play languished even at the royal table, and the young king, with a pensive look and downcast eye, followed, without appearing to give any attention to it, the smallest details of this Odyssey, very picturesquely related by the Comte de Guiche.
I thought of the glossy ringlets and pearly teeth; I thought of the Kalydor; I thought of the coachman's bruised ear and bloody nose; I thought of the tender love secrets which she had whispered to the judge and jury and a thousand tittering auditors,--and gave another groan!
But the advantage now was on the side of Rigg, and auditors of this conversation might probably have expected that Raffles would retire with the air of a defeated dog.
As the sacred edifice was too much thronged to admit another auditor, she took up her position close beside the scaffold of the pillory.
I never presumed to speak, except in answer to a question; and then I did it with inward regret, because it was a loss of so much time for improving myself; but I was infinitely delighted with the station of an humble auditor in such conversations, where nothing passed but what was useful, expressed in the fewest and most significant words; where, as I have already said, the greatest decency was observed, without the least degree of ceremony; where no person spoke without being pleased himself, and pleasing his companions; where there was no interruption, tediousness, heat, or difference of sentiments.