Coin dispatched to the auditors (4)
I believe the answer is:
cent
'coin' is the definition.
(cent is a kind of coin)
'dispatched to the auditors' is the wordplay.
'dispatched' becomes 'sent' (I've seen this before).
'to the auditors' indicates a 'sounds like' (homophone) clue (auditor can mean a person who listens).
'sent' is a homophone of 'CENT'.
(Other definitions for cent that I've seen before include "Tiny coin" , "Small change" , "One hundredth of a euro" , "Small US coin" , "One hundredth of a dollar" .)