When we use a particular word in colloquial speech , we, as a rule, attach to it a specific meaning related to a particular situation. And these values are sometimes several. Let's take a closer look at who the auditor is. What does this word mean? What does the auditor do?
Explanatory Dictionary of Ephraim
This interpreter offers several definitions:
- An auditor is an official who carries out an audit (audit).
- On a military vessel - a person from the command staff who is in charge of the household (now this position has been canceled).
- In the railway service (its individual sectors), the auditor is the controller.
In fact, the dictionaries of Ozhegov and Ushakov contain similar definitions of the word.
The meaning of the word auditor, its origin
This foreign word, included in the Russian language, comes from the Latin revidere, which means "watch." The auditor is an inspector, controller, auditor, inspector (according to the synonym dictionary). A person authorized to conduct an audit by examining the activities of any given institution or official (legal dictionary, dictionary of business terms, economic dictionary).
What does the auditor do?
Everything seems to be clear with the meaning of the word. Now about what, in fact, the auditor is authorized to do. The main thing is, of course, conducting inspections (audits) in various organizations (mainly state-owned, but sometimes private), researching the activities of a certain person (usually an official). Moreover, the auditor in itself does not make any decisions. This is done by the relevant authorities having the right to do so. The auditor only collects information - whether it is good or bad - and transmits a report on the work done, on the basis of which decisions are already being taken. Therefore, if the activity is carried out in accordance with established standards, then the inspector should not be afraid, because everything is in order with you! However, in reality everything is much more complicated.
Computer program
And the “Inspector” is such an electronic program that remembers the status of a personal computer, monitors file changes in the system and reports important or suspicious actions to the user.
Literary work
And "The Inspector General" is Gogol's famous comedy. In it, the writer showed the life and customs of the small town N, a peculiar model of the state in miniature. Here, as if in a drop of water, all the vices and abuses of officials and bureaucrats of then-Russia were reflected: bribery, embezzlement, theft. All of this mercilessly scourges Gogol in his work. One of the main characters of the play of the same name is the inspector, a little man, Khlestakov, whom for some reason everyone takes for an important inspector, an official from St. Petersburg himself, who is supposedly omnipotent and has unlimited power. So he and everyone complain about each other in turn, trying in every possible way to appease and propitiate.
The play was called by critics a revision of Russian society, it made (and makes) look at itself in all eyes. No wonder N.V. Gogol took the famous proverb about a mirror and a mug.
Modern auditors
Many years have passed since the writing of the play, but little has changed in the relations of the majority of the bureaucratic brotherhood. All the same bribes are taken (and given), sometimes the same embezzlement flourishes, the same fawning on the keening bosses before the senior officer and a rude, shameless attitude towards everyone below the rank. Only the following were added to the general list: falsification of elections, backroom struggle of business clans, venality of journalism, purchase value of deputies. Summing up, I still want to express faith in the future honesty of auditors of all stripes and that the auditees will finally cease to be afraid of the auditors.