Files originated for the auditor (4)
I believe the answer is:
rows
'files' is the definition.
(a file is a row of squares e.g. on a chess board)
'originated for the auditor' is the wordplay.
'originated' becomes 'rose'.
'for the auditor' indicates a 'sounds like' (homophone) clue.
'rose' is a homophone of 'ROWS'.
(Other definitions for rows that I've seen before include "Arrangements side by side in lines" , "Rackets" , "Scraps" , "Uses oars" , "Angry disputes" .)