AUDITOR is the Latin word Auditor, which simply means "a hearer." The use of the word to signify one who exa mines into the accounts and evidences of expenditure has probably not been long established. The word " audit," as in the phrase to "audit accounts," and the " au dit," in the sense of the examining of accounts and settlement of them, are also new.
The Auditors of the Imprest were an cient officers of the Exchequer, abolished in 1785, when " commissioners for au diting the public accounts" were appointed by 25 Geo. III. c. 52. Ten of these corn missioners were appointed by 46 Geo. Il I. c. 141: the number is now six. Two of them are empowered by 1 & 2 Geo. IV. c. 121, § 17, to examine persons on oath, and to do all acts concerning the audit of public accounts. The Audit-Office, at Somerset-House, where this business is transacted, is immediately under the con trol of the Lords of the Treasury, who make such orders and regulations for conducting the business as they think fit.
The office of auditor, under the Poor Law Amendment Act (4 & 5 Wm. IV. C. 75), if properly constituted, would be one of much higher importance than it has hitherto been. " The qualifications required in an auditor, beyond those of independence and impartiality, are of such a nature as to render it impossible to procure many efficient officers of the description required. A mere knowledge of accounts is only a small part of the requisite accomplishments. It is neces sary that he should have a complete knowledge of the statutes and authorities by which the expenditure of the poor rates is regulated, and of the Poor-Law Commissioners' rules, orders, and regula tions, and be able to make sound and legal inferences from these authorities, so as to determine their effect in special cases. Some acquaintance with the law of contracts is necessary, and, above all, a large experience of the nature of the pecuniary transactions of the guardians, overseers, and other accountable officers, without which it is impossible for him to exercise his important function of ascer taining, as he is bound to do in every case, the reasonableness of every item."
(Report y* the Poor-Law Commissioners ea the Continuance of the Commission, p. 82.) The appointment of auditor is ? in the Board of Guardians, a rule inconsistent with sound principle, as the operations of the auditor are intended as a check upon the administration of the gaardians. In 1837 a Select Committee of the House of Commons agreed to a re solution recommending that the Commis sioners should have power to appoint dis trict auditors, on the ground that the existing system was open to great abuse. The Commissioners had authority to com bine unions for the appointment of au ditors under § 46 of the Amendment Act; but though this gave a chance of persons being appointed less subject to local influence, it was difficult to ensure the combination of different Boards of Guardians. Assistant Poor-Law Com missioners also acted in some cases as auditors, but without salary.
Under the act passed in 1844 for the further amendment of the poor law, the Poor-Law Commissioners are empowered to combine parishes and unions into dis tricts for the audit of accounts. (7 & 8 Viet- § 32.) The district auditor is to be elected by the chairman and vice-chair man of the different boards of the district, and his salary and duties are to be regu lated by the Poor-Law Commissioners. By § 37 the powers of justices of the peace are to cease in the district for which an auditor is appointed.
Auditors are annually elected by the burgesses, under the Municipal Corpora tions Act (5 & 6 Wm. IV. c. 76, § 37), two for each borough. They audit the borough accounts half-yearly, and must not be members of the council. The mayor appoints a councillor to act with the auditors.