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What is an auditor?

What is an auditor? Here are some definitions.

Noun
  1. One who audits bookkeeping accounts.
  2. In many jurisdictions, an elected or appointed public official in charge of the public accounts; a comptroller.
  3. One who audits an academic course; who attends the lectures but does not earn academic credit.
  4. (rare) One who listens, typically as a member of an audience.
  5. (Scientology) One trained to perform spiritual guidance procedures.
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Now the stringent board registration scheme sets standards for audit quality control and auditor independence.
The meeting approved the report on the fiscal year 2001, the annual accounting and the auditor report.
The decision to appoint an external auditor for the bank is the mandate of the board of governors, a body superior to the board of directors.
It led to the impeachment of the state's attorney general and auditor and conviction of the Treasurer.
In the case of a company, the working papers of the company auditor are the auditor's property.
The internal auditors must explain to company members why a firm is retained as external auditor without a public tender.

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