AUDITORS

1 definition found

From Bouvier's Law Dictionary, Revised 6th Ed (1856) [bouvier]:

  AUDITORS, practice. Persons lawfully appointed to examine and digest
  accounts referred to them, take down the evidence in writing, which may be
  lawfully offered in relation to such accounts, and prepare materials on
  which a decree or judgment may be made; and to report the whole, together
  with their opinion, to the, court in which such accounts originated. 6
  Cranch, 8; 1 Aik. 145; 12 Mass. 412.


       2. Their report is not, per se, binding and conclusive, but will become
  so, unless excepted to. 5 Rawle, R. 323. It may be set aside, either with or
  without exceptions to it being filed. In the first case, when errors are
  apparent on its face, it may be set aside or corrected. 2 Cranch, 124; 5
  Cranch, 313. In the second case, it may be set aside for any fraud,
  corruption, gross misconduct, or error. 6 Cranch, 8; 4 Cranch, 308; 1 Aik.
  145. The auditors ought to be sworn, but this will be presumed. 8 Verm. 396.
       3. Auditors are also persons appointed to examine the accounts
  subsisting between the parties in an action of account render, after a
  judgment quod computet. Bac. Ab. Accompt, F.
       4. The auditors are required to state a special account, 4 Yeates, 514,
  and the whole is to be brought down to the time when they make an end of
  their account. 2 Burr. 1086. And auditors are to make proper charges and
  credits without regard to time, or the verdict. 2 S. & R. 317. When the
  facts or matters of law are disputed before them, they are to report them to
  the court, when the former will be decided by a jury, and the latter by the
  court, and the result sent to the auditors for their guidance. 5 Binn. 433.