auditor
Meaning
a person who officially examines the financial records of a company or organization
a person who attends a college course but does not receive a grade or credit for it
Structure
Usage
The external auditor will review the company's accounts next week.
She worked as an auditor for a major accounting firm.
He decided to sit in as an auditor for the philosophy class.
Etymology
The word 'auditor' originates from the Latin verb audire, meaning "to hear." In ancient Rome, an auditor was literally a listener, such as a pupil or a person who heard accounts. This evolved because official financial examinations were historically conducted orally, where accounts were read aloud for verification. The suffix -or, denoting an agent, was attached to form a noun for the person performing this act of listening. Over time, as written records became standard, the role shifted from an oral listener to an examiner of documents, yet the original sense of careful, attentive review remains embedded in the modern professional title.
Analysis
audit (from Latin audire, meaning "to hear"); or (from Latin -or, an agent noun suffix indicating "a person who does something").