Auditor

An auditor is a person or a firm appointed by a company to execute an audit. To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority.

Types of Auditor

Auditing (Scientology)

Auditing is a practice wherein an auditor asks questions of another individual, known as a pre-clear, and then acknowledges their answer in a non-judgmental form. Auditing began as an integral part of the pseudoscientific movement Dianetics and has since, with the addition of the E-Meter, become a core practice in the belief system Scientology. Auditing is defined by the Church of Scientology as "the application of Dianetics or Scientology processes and procedures to someone by a trained auditor. One formal definition of auditing is: The action of asking a person a question (which he can understand and answer), getting an answer to that question and acknowledging him for that answer."

Some auditing actions use commands, for example "Recall a time you knew you understood someone", and some auditing actions use questions, for example "What are you willing for me to talk to others about?"

Description

"Auditing" in the context of Dianetics or Scientology is an activity where a person trained in auditing listens and gives auditing commands to a subject, who is referred to as a "pre-clear", or more usually as a "pc". While auditing sessions are confidential, the notes taken by the auditor during auditing sessions, and kept in the "pc folder(s)", are potentially subject to scrutiny by several staff members, especially if the pre-clear is later upset or having difficulty. The pre-clear never gets to see their own pc folder.

Auditor (ecclesiastical)

In ecclesiastical terminology, an Auditor (from a Latin word meaning "hearer") is a person given authority to hear cases in an ecclesiastical court.

Roman Catholic Church

In the Roman Catholic Church, an Auditor is the person (male or female) delegated to gather the evidence (drawing up the case) for presentation to the judge, and so could be called an instructing judge. Unless the judge determines otherwise, the auditor decides what evidence is to be collected and the manner of its collection.

The Auditor has been described as "the impartial court official that collects all necessary documents for the case, and may supplement the acts of the case with further questioning of parties and witnesses".

The Auditor may be chosen from the tribunal judges, or from persons, clergy or lay people, approved by the Bishop for this office. The persons chosen by the Bishop should be conspicuous for their good conduct, prudence and learning.

The manner in which the Auditor is to conduct the questioning of witnesses is indicated in canons 1558-1571 of the Code of Canon Law.