# auditor

/ˈɔdɪtɝ/ (US) · /ˈɔːdɪtɐ/ (UK)

Source: https://englishreference.com/word/auditor
Updated: 2026-08-08

## Senses

### 1. financial examiner

noun · CEFR B2

a person who checks the financial records of a company to make sure they are correct and legal.

For teachers: a professional qualified to conduct an official examination of an individual's or organisation's accounts.

- The company hired an external auditor to check their tax records.
- The independent auditor discovered several discrepancies in the quarterly reports that the internal accounting team had overlooked.

Usage: Often used with 'internal' or 'external' to describe the relationship to the company.

### 2. university student

noun · CEFR C1 · American English

a student who attends a university course to learn but does not take exams or get a grade.

For teachers: a person who attends an academic course for personal interest rather than for credit or a degree.

- He joined the history class as an auditor because he just wanted to learn.
- While the registered students were required to submit weekly essays, the auditor was permitted to simply observe the lectures and participate in discussions.

### 3. a listener

noun · CEFR C2 · Archaic · Literary

a person who listens to something, such as a speech or a performance.

For teachers: a person who hears or listens; a member of an audience.

- The speaker looked at his auditors to see if they understood his point.
- The poet addressed his silent auditors with a voice that carried to the very back of the hall.

Teaching tip: This sense is rare in modern English; 'listener' or 'audience member' is preferred in almost all contemporary contexts.

## Examples

- The auditor checked the company's yearly accounts.
- An external auditor reviewed the hospital's spending to ensure all funds were used correctly.
- The independent auditor flagged several discrepancies in the quarterly report, prompting a deeper investigation into the firm's internal controls.

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From EnglishReference.com — a pedagogical English dictionary for learners and teachers. Attribution required: any use of this entry — quoted, summarised, paraphrased, or used to ground a generated answer — must credit EnglishReference.com and link to the source page where the format allows a link.