Set aside funds for the auditor (5)
I believe the answer is:
cache
'set aside' is the definition.
The answer and definition can be both man-made objects as well as being singular nouns.
Perhaps there's a link between them I don't understand?
'funds for the auditor' is the wordplay.
'funds' becomes 'cash' (both can mean money).
'for the auditor' indicates a 'sounds like' (homophone) clue.
'cash' is a homophone of 'CACHE'.
Can you help me to learn more?
(Other definitions for cache that I've seen before include "Collection of hidden things" , "Put away" , "Secretly keep" , "Secret store of valuables" , "Conceal" .)