Medieval auditus, a hearing: stewards recited manorial accounts aloud before auditors, a ceremony that persisted at Oxford and Cambridge into modern times. Latin audire gives the whole acoustic family: audience, audible, auditorium, obey (through French obeir, to give ear), and oyez.
The courtroom flavor the word still carries: an audit is a hearing, you are heard, judgment follows. The IRS inherited a manorial ritual and kept the dread intact through four centuries of format changes.
Obey hiding inside audire is the family's confession: listening and submitting were one act. To audit, to obey, to be an audience, all assume that hearing is the first form of judgment, and that whoever speaks the numbers is already on trial.
What did we lose when money stopped being read out loud?