Auditor

n. person authorized to examine accounts; person who hears or listens

The most general definition of an audit is an evaluation of a person, organization, system, process, project or product. Audits are performed to ascertain the validity and reliability of information, and also provide an assessment of a system's internal control. Auditing is therefore a part of some quality control certifications such as ISO 9001. The goal of an audit is to express an opinion on the person/organization/system etc. under evaluation based on work done on a test basis. Due to practical constraints, an audit seeks to provide only reasonable assurance that the statements are free from material error. Hence, random sampling is often adopted in audits. In the case of financial audits, a set of financial statements are said to be true and fair when they are free of material misstatements - a concept influenced by both quantitative and qualitative factors.
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Noun
1. someone who listens attentively
(synonym) hearer, listener, attender
(hypernym) perceiver, observer, beholder
(hyponym) eavesdropper
(member-holonym) audience
2. a student who attends a course but does not take it for credit
(hypernym) student, pupil, educatee
(derivation) audit
3. a qualified accountant who inspects the accounting records and practices of a business or other organization
(hypernym) accountant, comptroller, controller
(hyponym) internal auditor
(derivation) audit, scrutinize, scrutinise, inspect

n. auditor

n. auditor, judge, listener