AUDITORS

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AUDITORS

AUDITORS, practice. Persons lawfully appointed to examine and digest accounts referred to them, take down the evidence in writing, which may belawfully offered in relation to such accounts, and prepare materials onwhich a decree or judgment may be made; and to report the whole, togetherwith their opinion, to the, court in which such accounts originated. 6Cranch, 8; 1 Aik. 145; 12 Mass. 412. 2. Their report is not, per se, binding and conclusive, but will becomeso, unless excepted to. 5 Rawle, R. 323. It may be set aside, either with orwithout exceptions to it being filed. In the first case, when errors areapparent on its face, it may be set aside or corrected. 2 Cranch, 124; 5Cranch, 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 accountssubsisting between the parties in an action of account render, after ajudgment 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 oftheir account. 2 Burr. 1086. And auditors are to make proper charges andcredits without regard to time, or the verdict. 2 S. & R. 317. When thefacts or matters of law are disputed before them, they are to report them tothe court, when the former will be decided by a jury, and the latter by thecourt, and the result sent to the auditors for their guidance. 5 Binn. 433.

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