AUDITOR OF THE COURT, in Scotland, is an officer whose duties, like those of taxing master in England, consist of taxing the costs of suits in which expenses are found due, a remit being made to him for that purpose by the presiding judge.
AUDIT-OFFICE.—In 1785 public auditors were appointed, under the title of 'Commissioners for Auditing the Public Accounts;' and the patents of the two auditors of the imposts of the Admiralty were vacated, the sum of £7000 per annum being made payable to each of them for life. Many subsequent statutes have been passed for the purpose of extending and defining the duties of these commissioners, and regulating the business of the audit-office. In 1832 the powers and functions of the Commissioners of Public Accounts in Ireland were transferred to the Commissioners for Great Britain. In 1866 an Act was passed, 'to consolidate the powers and duties of the comptroller of Her Majesty's Exchequer and of the Commissioners for Auditing the Public Accounts, and to unite in one department the separate establishments under them.' That department now consists of a comptroller and auditor-general, an assistant comptroller and auditor, and a large staff of clerks. The Audit Department is empowered to call on all Keepers of Public Accounts to account for moneys or stores intrusted to them. The accounts of Army and Navy, of Land Revenue and the like, are accordingly examined by this branch.