- a person appointed and authorized to examine accounts and accounting records, compare the charges with the vouchers, verify balance sheet and income items, and state the result.
- a university student registered for a course without credit and without obligation to do work assigned to the class.
- a hearer; listener.
- a person qualified to audit accounts
- a person who hears or listens
- a registered student who attends a class that is not an official part of his course of study, without actively participating it
