AUDITOR
auditor
(noun) a qualified accountant who inspects the accounting records and practices of a business or other organization
auditor
(noun) a student who attends a course but does not take it for credit
hearer, listener, auditor, attender
(noun) someone who listens attentively
Source: WordNet® 3.1
Etymology
Noun
auditor
one who audits bookkeeping accounts
in many jurisdictions, an elected or appointed public official in charge of the public accounts; a comptroller
one who audits an academic course; who attends the lectures but does not earn academic credit
(rare) one who listens, typically as a member of an audience
(Scientology) one trained to perform spiritual guidance procedures
Source: Wiktionary
Au"di*tor, n. Etym: [L. auditor, fr. audire. See Audible, a.]
1. A hearer or listener. Macaulay.
2. A person appointed and authorized to audit or examine an account
or accounts, compare the charges with the vouchers, examine the
parties and witnesses, allow or reject charges, and state the
balance.
3. One who hears judicially, as in an audience court.
Note: In the United States government, and in the State governments,
there are auditors of the treasury and of the public accounts. The
name is also applied to persons employed to check the accounts of
courts, corporations, companies, societies, and partnerships.
Source: Webster’s Unabridged Dictionary 1913 Edition