AUDITOR (Lat. audire, to hear). An officer of the government, whose duty it is to examine the accounts of officers who have received and disbursed public moneys by law ful authority. Acts of Congress, April 3, 1817, Feb. 24, 1819, 3 Story, Laws U.S. 1630, 1722; Coke, 4th Inst. 107 ; 46 Geo. III. c. 1.
In Practice. An officer (or officers) of the court, assigned to state the items of debit and credit between the parties in a suit where accounts are in question, and exhibit the balance. 1 Metc. Mass. 218.
They may be appointed by courts either of law or equity. They are appointed at common law in actions of account, Bacon, Abr. Accompt, F, and in many of the states in other actions, under statute regulations. 6 Pick. Mass. 193 ; 14 N. H. 427 ; 3 R. I. 60.
2. They bave authority to hear testimony, 4 Pick. Mass. 283 ; 5 Metc. Mass. 373 ; 5 Vt. 363 ; 2 Bland, Ch. Md. 45 ; 17 Conn. 1; in their discretion, 27 N. H. 244, in some states, to examine witnesses under oath, 6 N. H. 508 ; 11 id. 501 ; 1 Bland, Ch. Md. 463 ; to examine books, 19 Pick. Mass. 81; 17 Conn.
1 ; see 14 Vt. 214; and other vouchers of accounts. 11 Metc. Mass. 297.
The auditor's report must state a 'special account, 4 Yeates, Penn. 514 ; 2 Root, Conn. 12; 4 Wash. C. C. 42 ; giving items allowed and disallowed, 5 Vt. 70 ; 1 Ark. 355 ; 15 Tex. 7; but it is sufficient if it refer to the account, 2 South. N. J. 791 ; but see 27 Vt. 673 ; and are to report exceptions to their decision of questions, taken before them to the court, 2 South. N. J. 791 ; 5 Vt. 546 ; 5
Binn. Penn. 433 ; and exceptions must be taken before them, 4 Cranch, 308; 5 Vt. 546; 7 Pet. 625 ; 1 Miss. 43 ; 15 Tex. 7; 22 Barb. N. Y. 39 ; unless apparent on the face of the report. 5 Cranch, 313.
3. In some jurisdictions, the report of auditors is final as to facts, Kirb. Conn. 353 ; 2 Vt. 369 ; 1 Miss. 43 ; 13 Penn. St. 188 ; 5 R. I. 338 -, 15 Tex. 7 ; 40 Me. 337 ; unlese impeacbed for fraud, misconduct, or very evident error, 5 Penn. St. 413 ; 40 Me. 337; but subject to any examination of the prin ciples of law in which they proceeded. 2 Day, Conn. 116. In others it is held prima facie evidence for the jury, 12 Mass. 412 ; 8 Mete. Mass. 434 6 Gray, Mass. 376 ; 5 Rawle, Penn. 323 ; 1 La. Ann. 380 ; 14 N. II. 427 ; 21 id. 188, that evidence may be introduced to show its incorrectness, 1 La. Ann. 380 ; 24 Miss. 83 ; 13 Ark. 609; and in others it is held to be of no effect till sanctioned by the court. 1 Bland, Ch. Md. 463 ; 12 Ill. 111.
4. When the auditor's report is set aside in whole or in part, it may be referred back, 4 B. Monr. Ky. 71 ; 4 Pick. Mass. 283. 5 Vt. 363; 26 id. 722 ; 1 Litt. Ky. 124; 12 Ill. 111 ; 24 N. H. 198, or may be rectified by the court, 1 Smedes & M. Ch. 543, or accepted if the party in favor of whom the wrong de cision was made remits the item.
Where two or more are appointed, all must act, 20 Conn. 331; unlesi the parties consent that a part act for all. 1 Tyl. Conn. 407.