Auditor

Part of speech: noun

Pronunciation: /ˈɔːdɪtɚ/

Definitions

1. Someone who inspects and verifies financial records and statements to ensure accuracy and compliance ; an individual who listens to or watches a lecture or event without actively engaging or participating
2. A professional who reviews accounting records to confirm their correctness and adherence to regulations ; a person who is present at an educational or informational session merely as an observer
3. An individual tasked with assessing financial documents for errors or fraud ; a non-participating attendee of a speech, class, or performance

Etymology: The original sense of this word was simply "hearer." Its Latin source, "audītor," came from "audire," to hear, and in Rome an auditor was someone who listened, a pupil in a lecture hall rather than a judge of accounts. The word reached English by way of Anglo-Norman "auditour," so the sense of listening stayed attached to it for a long time before anyone thought of checking a ledger. The accounting meaning grew from that listening. Medieval and early modern accounts were often read aloud, and the person who listened to the reading and checked the figures for errors was the auditor. Over time the job became one of examining the books themselves rather than hearing them recited, and the sense of the word shifted from the person who hears to the person who inspects. The educational sense, a person who attends a class without taking part or earning credit, follows the same thread of hearing without performing. It is the original Latin meaning returning in a modern setting.

Synonyms: examiner, inspector, assessor