An officer whose duty is to examine the accounts of officers who have received and disbursed public moneys by lawful authority.
A person who is duly authorized to examine accounts and accounting records, compare the internal records to receipts and statements of account received from third parties, verify balance sheet and income statement details items and provide an opinion as to the accuracy and reliability of the financial statements of the company.
Law Dictionary – Alternative Legal Definition
A public officer whose function is to examine and pass upon the accounts and vouchers of officers who have received and expended public money by lawful authority. In practice. An officer (or officers) of the court, assigned to state the items of debit and credit between the parties in a suit where accounts are in question, and exhibit the balance. In English law. An officer or agent of the crown, or of a private individual, or corporation, who examines periodically the accounts of under officers, tenants, stewards, or bailiffs, and reports the state of their accounts to his principal. Auditor of the receipts. An officer of the English exchequer. 4 Inst. 107. Auditors of the imprest. Officers in the English exchequer, who formerly had the charge of auditing the accounts of the customs, naval and military expenses, etc., now performed by the commissioners for auditing public accounts.