Eggs in line for auditor (3)
I believe the answer is:
roe
'eggs' is the definition.
(fish eggs)
'line for auditor' is the wordplay.
'line' becomes 'row' (a row or line of things).
'for auditor' shows a homophone (sound like).
'row' is a homophone of 'ROE'.
'in' is the link.
(Other definitions for roe that I've seen before include "Mass of fish eggs" , "Part of fish, sounds like go through water" , "Swift runner" , "eg Caviare" , "Hoofed animal(s)" .)