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auditor (n.)

early 14c., "official who receives and examines accounts;" late 14c., "a hearer, one who listens," from Anglo-French auditour (Old French oieor "listener, court clerk," 13c.; Modern French auditeur), from Latin auditor "a hearer, a pupil, scholar, disciple," in Medieval Latin "a judge, examiner of accounts," from auditus, past participle of audire "to hear" (from PIE root *au- "to perceive"). The process of receiving and examining accounts formerly was done, and vouched for, orally. Related: Auditorial.

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Definitions of auditor

auditor (n.)
someone who listens attentively;
Synonyms: hearer / listener / attender
auditor (n.)
a student who attends a course but does not take it for credit;
auditor (n.)
a qualified accountant who inspects the accounting records and practices of a business or other organization;
From wordnet.princeton.edu