auditor

auditor — noun

1. a person whose work is to check an organization's financial records officially a

1.nounC1
Definition

a person whose work is to check an organization's financial records officially and report whether they are correct

Example

The external auditor asked for hotel bills from the sales team.

collocation: external auditor

Before the merger, an auditor reviewed three years of payroll records.

Common collocations
  • external auditor
  • internal auditor
  • independent auditor
  • lead auditor
  • auditor's report
Synonyms
  • examiner

    a broader word for someone who checks something carefully

  • inspector

    often used for checking places, safety, or standards, not only financial records

  • reviewer

    can suggest checking work or documents without the formal financial role

  • accountant

    a related job, but it is not necessarily the independent checking role

Grammar Patterns

internal auditor

external auditor

independent auditor

auditor's report

Usage Note

Often appears with modifiers such as internal, external, and independent. Distinguish from sense 2 and sense 3 by the business or financial context and by the idea of an official check.

Common Mistakes

The company hired an accountant to check the final accounts officially.
The company hired an auditor to check the final accounts officially.
an accountant may manage money records, but an auditor is the person who examines them independently.

2. a person who joins a college class only to learn, without taking tests or earnin

2.nounC2
Definition

a person who joins a college class only to learn, without taking tests or earning credit

Example

Rita joined the history seminar as an auditor after graduation.

pattern: as an auditor

The professor let two local teachers attend as auditors.

Common collocations
  • class auditor
  • course auditor
  • register as an auditor
  • attend as an auditor
Synonyms
  • observer

    suggests watching rather than formally attending a course

  • visitor

    can mean someone who comes briefly, not someone following a whole course

  • student

    broader and usually implies full enrollment or credit

Antonyms

Grammar Patterns

register as an auditor

attend as an auditor

take a class as an auditor

Usage Note

Usually follows as in phrases like take a class as an auditor or register as an auditor. Distinguish from sense 1, which names a job, and from sense 3, which is only the general idea of a listener.

Common Mistakes

I'm a listener in Professor Lin's economics class this term.
I'm an auditor in Professor Lin's economics class this term.
in a college course, auditor is the term for attending without credit.

3. someone there to hear what is being said, especially carefully or as part of an

3.nounC2
Definition

someone there to hear what is being said, especially carefully or as part of an audience

Example

The hall was full of quiet auditors during the poetry reading.

formal use: auditor = listener

Each auditor listened closely as the witness described the fire.

Common collocations
  • quiet auditors
  • attentive auditor
Synonyms
  • listener

    the normal everyday word

  • hearer

    more formal and often used in writing about language or law

  • audience member

    fits public events better than private listening

Antonyms
  • speaker

    the person talking rather than listening

Usage Note

Formal and uncommon in modern everyday English. Most speakers would usually say listener or member of the audience unless they want an older or more literary tone.

Word family

Synonym discussion

Sense: noun/1

For sense 1, auditor names a person whose job is to check financial records in an official or independent way. Accountant is broader: an accountant may prepare accounts, manage taxes, or advise a business, so the word does not itself mean an outside check. Inspector is also broader and is often used for safety, schools, or buildings rather than money records. Reviewer can describe someone who looks over documents, but it is much less formal and does not strongly suggest legal or professional responsibility. A company may hire an accountant every month, but call in an auditor once a year. A manager can review expenses, while an auditor verifies them formally.

auditor ↗accountant ↗inspector ↗reviewer

Etymology

LatinFrenchEnglish

Auditor came into English from French and Latin words linked to hearing. It first referred to a person who listens. Because financial accounts were once read aloud for checking, the word later developed the business sense of someone who examines records.