a formal examination of financial records often to uncover fraud or inaccurate tax returns; also : the final report of such an examinationAs a verb; to make an official investigation and examination of accounts and vouchers. As a noun; the process of auditing accounts ; the hearing and investigation had before an auditor. People v. Green, 5 Daly (N. Y.) 200; Maddox v. Randolph County, 65 Ga. 218; Machias River Co. v. Pope, 35 Me. 22; Cobb County v. Adams, 68 Ga. 51; Clement v. Lewiston, 97 Me. 95, 53 Atl. 9S5; People v. Barnes, 114 N. Y. 317, 20 N. E. 609; In re Clark, 5 Fed. Cas. 854.
(Black’s Law Dictionary) 

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