in a general sense, a hearer, or one who listens or attends to any thing.

AUDITOR of the Receipts is an officer of the exchequer who files the tellers' bills, makes an entry of them, and gives the lord treasurer a certificate of the money receiv- Auditors of the Revenue, or of the exchequer, officers who take the accounts of those who collect the revenues and taxes raised by parliament.

AUDITORS of the Prest and Impress, officers of the exchequer, who received and made up the accounts of any money impressed to any man for the king's service. They received poundage on all accounts passed by them; but the office is now abolished.

AUDITORS, in Ecclesiastical History, those who formed one branch of the Manichean sect, which was divided into elect and auditors; corresponding, according to some writers, to clergy and laity, and according to others, to the faithful and catechumens among the Catholics. By the Manichean rule, a different course of life was prescribed to the elect from that of the auditors. The latter might eat flesh, drink wine, bathe, marry, traffic, possess estates, bear magistracy, and the like; all which were forbidden to the elect. The auditors were obliged to maintain the elect, and kneel down to ask their blessing. Beausobre observes that the elect were ecclesiastics, and in general those who made profession of observing certain counsels called evangelic, such as the clergy and monks; and they were called the perfect by Theodoret. The auditors were the laity, and so denominated because they heard in the church, whilst others taught and instructed.