A public officer whose function is to examine and pass upon the accounts and vouchers of officers who have received and expended public money by lawful authority. In practice . An officer (or officers) of the court, assigned to state the items of debit and credit between the parties in a suit where accounts are in question, and exhibit the balance. Whitwell v. Willardj 1 Mete. (Mass.) 218. In English law . An officer or agent of the crown, or of a private individual , or corjioration, who examines periodically the accounts of under officers, tenants, stewards, or bailiffs, and reports the state of their accounts to his principal.
Black’s Law Online Dictionary
