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

in English Law, is an officer of the Queen, or some other great person, who, by examining yearly the accounts of the under officers, makes up a general book, which shows the difference between their receipts and charges, and their several allowances.

Auditors of the Impress were the officers of the exchequer, who had formerly the charge of auditing the great accounts of the customs, naval and military expenses, &c. Their patents were vacated by the 25th Geo. III. cap. 52, and a compensation granted of L7000 per annum (§ 3). The duties of the office were transferred to the commissioners for auditing the public accounts, appointed by § 4.

The commissioners were at first five in number, of whom two were required to be the comptrollers of the army accounts, and continued to be commissioners so long only as they held that office. Their tenure of office is expressed to be quoad die se bene gesterior. Power was then given by the 45th Geo. III. cap. 91, for the appointment of three commissioners as an additional board for examining and auditing the public extraordinary accounts under the direction of the treasury, such commissioners not to be members of parliament (§ 7). But afterwards, by the 46th Geo. III. cap. 141, the number was increased to ten, who should hold their office "during good behaviour," with a salary to the chairman of L1500, and to the other commissioners of L1200 per annum. And it was also provided that the comptrollers of army accounts should cease to be auditors of public accounts, and that no commissioner should be a member of parliament; and in case of a vacancy, the appointment thereto could not be made without the authority of parliament, unless the number should be reduced to five or less. Five of the commissioners constitute a general board.

The powers and duties of the commissioners have been from time to time augmented. The various statutes by which these changes have been effected, and the several offices brought under their audit, are as follow:

The three offices of auditors of the Land Revenue on the respective deaths of the then holders: 39th Geo. III. cap. 83, § 1.

The accounts of the receipts and expenditure of Colonial Revenues in the islands of Ceylon, Mauritius, Malta, Trinidad, and the settlements of the Cape of Good Hope: 2d Will. IV. cap. 26. It appears that under the 54th Geo. III. cap. 184, three commissioners were appointed for this purpose, at salaries of L1000, and two at L500 each, whose powers were continued by the 59th Geo. III. cap. 67, and the 1st Geo. IV. cap. 65, and rendered perpetual by the 1st and 2d Geo. IV. cap. 121.

The powers and duties of the commissioners of public accounts in Ireland: 2d and 3d Will. IV. cap. 99.

The duties of auditing and passing sheriff's accounts: 3d and 4th Will. IV. cap. 99, § 8.

The audit of the accounts of all moneys which by any act of parliament are under the control of the commissioners of Her Majesty's woods and forests: 7th and 8th Vict. cap. 89; of the accounts of the treasurers of the county courts: 9th and 10th Vict. cap. 95, § 45; and of the excise revenue, on the abolition of the office of auditor of the excise, which was created by the 4th Vict. cap. 20, § 14; 12th Vict. cap. 1.

Under the Municipal Corporations Act, 5th and 6th Will. IV. cap. 76, the burgesses annually elect from among those qualified to be councillors, two auditors to audit the accounts of the borough, who are by the 7th Will. IV. and 1st Vict. cap. 78, § 15, disqualified to be of the council.

In Scotland there is an auditor attached to the Court of Session, who officially examines accounts when costs are given, whose certificate or taxation is essential to the enforcement of payment.